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The Auditing Section of the American
Accounting Association gives greater attention to the area of auditing via
objectives in three areas:
Education: To discuss, test and disseminate various ways
of teaching auditing and audit-related topics.
Research: To encourage, facilitate, and publicize research interest and projects in the audit area.
Practice: To create an opportunity for closer association between the profession and those who instruct in the field.
In all of these objectives, auditing is defined in the broadest sense and is not limited solely to public accounting.
Auditing Section initiates new online journal —
Current Issues in Auditing
Announcement of New Section of Journal: Practitioner Summaries of Published Research
Current Issues in Auditing
Request for Commentary Submissions on Proposed Changes to Auditor's Reporting Model
2012 Research RFPs Released
The IIA Research Foundation (IIARF) has recently released its 2012 Research Priorities. The six 2012 Research RFP priorities along with the CBOK RFP are available online.
The topics are:
- Ethical Behavior Auditing
- Fraud
- Responding to Significant Risk Events
- Strategic Direction
- Use of Technology with Audit Committees
- CBOK Study Topics
- IA Communications
Archived Webinar 11/19/10:
Deterring and Detecting Financial Statement Fraud—A Platform for Action (Sponsored by the AAA Auditing Section and The CAQ)
Click for Webinar.
COSO Issues Guidance on Monitoring Internal Controls
The Committee of Sponsoring Organizations of the Treadway Commission (COSO) has recently issued its Guidance on Monitoring Internal Control Systems. This business guidance more fully develops the monitoring component of the Internal Control - Integrated Framework to assist companies in ensuring the effectiveness of their financial, operational, and compliance-related internal controls. The guidance consists of three volumes (Guidance; Application; and Examples). An overview of the guidance can be downloaded for free and the three Volume set can be purchased from COSO's website www.coso.org.
Read the press release... |
