Heng Xin Associates - 信息资源

信息资源

监管机构
The Public Company Accounting Oversight Board (PCAOB) 是一个私有的，非盈利组织。由 2002 年Sarbanes-Oxley法案成立，此组织目的在于监管上市公司审计师，保护投资者利益以及维护公众对审查报告信息化、公平公开和独立审计的要求。
The Securities and Exchange Commission (SEC) 是一个维护美国证券市场完善廉政的联邦机构。

指导
Auditing Standard 5.( 审级准则第5号)
New Guidance for Compliance with Section 404 of Sarbanes-Oxley.( 新的萨班斯·奥克斯利法案第404款遵循指导 )
Sarbanes-Oxley Act of 2002 (2002年Sarbanes-Oxley法案)

组织
American Institute of Certified Public Accountants (AICPA)
Center for Public Company Audit Firms (CPCAF)
Committee of Sponsoring Organizations of the Treadway Commission (COSO)
Financial Accounting Standards Board (FASB)
Financial Executives International (FEI)
Information Systems Audit and Control Association (ISACA)
Institute of Internal Auditors (IIA)
Institute of Management Accountants (IMA)
International Federation of Accountants
IT Governance Institute (ITGI)

导控纲要
Control Objectives for Information and Related Technology (COBIT) 是一个经ISACA/ITGI开发的有关信息技术治理的纲要
Enterprise Risk Management (ERM) Framework 是一个经COSO开发的风险管理与控制的纲要

出版物
CFO Magazine
Compliance Week
Information Systems Control Journal
Internal Auditor
Journal of Accountancy
Strategic Finance

隐私政策 | 时事通讯 | 联系我们