If you serve on a board . . .
- AICPA Audit Committee Effectiveness Center
This site provides information and tips for those charged with governance
Topics on governance of nonprofit organizations
- National Association of Corporate Directors
Information on corporate governance of larger organizations.
- Cyber-Risk Oversight – Five Core Cyber Principles for Boards (from the Director’s Handbook Series)
- Michigan Association of School Boards (MASB)
Management and internal control
The de facto framework for internal control. The current COSO framework was released in May 2013.
- Fraud Risk Management Guide – Executive Summary
- Enhancing Board Oversight: Avoiding Judgment Traps and Biases
- Risk Assessment in Practice
- Improving Organizational Performance and Governance – How the COSO Frameworks Can Help
- Report to the Nations on Occupational Fraud and Abuse
- Archive of older reports | 2016 Global Survey | 2018 Global Study
- Published by the Association of Certified Fraud Examiners, these reports give you insights into the trends, schemes, and statistics on fraud and abuse. Among the key findings, occupational fraud is more likely to be detected by a tip than by any other method with the majority of tips coming from employees.
This organization recognizes the unique role played by management accountants in businesses around the world who are guiding critical business decisions and driving strong business performance.
AICPA American Institute of Certified Public Accountants
ACFE Association of Certified fraud Examiners
CGMA Chartered Global Management Accountant
IMA Association of Accountants and Financial Professionals in Business
IIA Institute of Internal Auditors
ISACA Information Systems Audit and Control Association