Rev. 12/31/14

Web Site

Description

COSO

Council Of Sponsoring Organizations -
They know all about internal control

OSC-Audits

NYS Comptroller's Audit Site -
Read all about it

SUNY- Brockport

SUNY Brockport's Internal Control site
Worth  a visit

Benford's Law

Reprint of article by Tim O'Toole from May 2003 Audit News (Albany IIA Newsletter, describing statistical method to detect fraud in natural distribution of data)

CA Magazine

Canadian Institute of Charter Accountants -
CA Magazine - On parle anglais

COSO - Enterprise Risk Management

Definition from the Treadway Commission
(July 2003)

Internal
Control

Five-page guide to Internal Control at NYS OCFS
( PDF format)

LPO's

Three-page guide to LOW PERFORMANCE ORGANIZATIONS (Adobe Acrobat PDF - 181 kb file)