Accounting Research Manager® Internal Controls Library

Accounting Research Manager® (ARM) Internal Controls Library is the most reliable and comprehensive online internal controls guidance available. ARM Internal Controls explains the fundamental concepts and analysis of internal controls and is a valuable, cost-effective tool for firms seeking Sarbanes-Oxley Act knowledge and guidance on Section 404 compliance.

Internal Controls Library is an add-on to Accounting Research Manager stand-alone products Audit Public, Standard, Audit Private, Accounting Only, Audit Only and the Academic libraries. It is also available as a stand-alone.

Frequent Updates

• Daily — with information on new releases within the literature , additional analysis and interpretations as required by the authors
• Weekly — through summary email alerts reviewing major changes in the database
• Quarterly — via Three-Month Checklists with the latest changes to rules and regulations

NEW!
Two new excellent companions to the Internal Controls Library give you additional, focused guidance and highly useful tools.

• Internal Audit Library provides internal auditors with expert guidance and risk management tools to assess risk during the audit process.
• Fraud and Forensic Accounting Library helps audit professionals detect fraud and assess associated risk if fraud is identified.

FREE TRIAL
Request your free trial of Internal Controls Library at www.accountingresearchmanager.com.

Available Formats / Update Frequency

• Accounting Research Manager Platform
• Daily, weekly and quarterly updates

Integrated Content
The all-inclusive content of Internal Controls Library is fully integrated into the ARM database to give you a single, one-stop source for valuable guidance on internal controls. You have access to primary source literature from the relevant standard setters. And you also get CCH explanations, interpretive guidance, practice aids and checklists to help increase your productivity and ensure accuracy in compliance.   The literature includes content from:

• AICPA — American Institute of Certified Public Accountants
  AICPA issues auditing rules for privately held corporations and accounting rules.
• COSO — The Committee of Sponsoring Organizations of the Treadway Commission
  COSO is a voluntary private sector organization dedicated to improving the quality of financial reporting through business ethics, effective internal controls, and corporate governance. The COSO alliance was the first to define internal control and develop a useable framework for assessing and developing an internal control structure.
• IIA — Institute of Internal Auditors
• The IIA is an international professional association. The IIA is the internal audit profession's global voice, recognized authority, acknowledged leader, chief advocate, and principal educator. They are the standard-maker in internal auditing in the United States and around the world.
• PCAOB — Public Company Accounting Oversight Board
  The PCAOB is a private-sector, non-profit corporation, created by the Sarbanes-Oxley Act of 2002, to oversee the auditors of public companies. Its mission is to protect the interests of investors and further the public interest in the preparation of informative, fair, and independent audit reports.
• SEC — U.S. Securities and Exchange Commission
  The SEC issues accounting rules for Publicly Held corporations in addition to the FASB. The SEC rules take precedent.

Links in Internal Controls Library publications and documents take you directly to the primary literature of these organizations.   Content Details   AICPA

• Professional Standards
• Audit and Accounting Guides (AAG)
• Financial Reporting Alert: Internal Control Reporting: Implementing Sarbanes-Oxley Act Section 404
• Sarbanes-Oxley 404 Internal Control Questions and Answers
• PCAOB Auditing Standard No. 2: A Guide for Financial Managers

COSO

• COSO Internal Control — Integrated Framework
• Internal Control over Financial Reporting — Guidance for Smaller Public Companies

IIA

• Designing and Writing Message-Based Audit Reports
  Sally F. Cutler, MA
• Sarbanes-Oxley 404: A Guide for Management by IC Practitioners
  Norman Marks

PCAOB

• Auditing Standards
• Staff FAQs
• Releases
• Access to Interim Standards
• Speech by PCAOB Chairman

SEC

• Rules and releases related to internal controls
• Management’s Report on Internal Control Over Financial Reporting and Disclosure in Exchange Act Periodic Reports (Staff FAQ)
• SEC Transcripts and Speeches related to Internal Controls

CCH Major Interpretive Publications

• Information Technology Audits
  Xenia Ley Parker, CIA, CISA, CFSA
• Auditor's Risk Management Guide: Integrating Auditing and ERM
   Paul J. Sobel, CPA, CIA
• Audit Committees: A Guide for Directors, Management, and Consultants
   Frank M. Burke, J.D., CPA; Dan M. Guy, Ph.D., CPA; and contributing author Kay W. Tatum, Ph.D., CPA
• SOX 404 for Small, Publicly Held Companies
  Robert J. Sonnelitter, Jr., CPA
• SOX 404 for Small, Publicly Held Companies

The role of the internal auditor has never been more important than it is in today’s Sarbanes-Oxley era. The current emphasis on transparency and more stringent financial reporting standards to comply with means auditors need to have the most reliable, up-to-date content and guidance available.   Internal Audit Library supports the internal audit function with expert guidance and provides the risk management tools needed to assess risk during any audit. With the rising need for governance, risk management and compliance in the current business climate, this one-of-a-kind solution helps you successfully meet the challenges of complex audits.   Internal Audit Library is an excellent companion to Internal Controls Library, and provides the content you need for effective risk management.

• Increase your productivity with all material in one location.
• Make accurate assessments of risk revealed through the audit process.
• Stay on top of changing interpretations with regular updates.

Expert Guidance
The Internal Audit Library is written by audit experts and compiled by CCH editors to provide the expert content you need.   Wiley

• Brink's Modern Internal Auditing: A Common Body of Knowledge
• COSO Enterprise Risk Management: Understanding the New Integrated ERM Framework
• Internal Audit: Efficiency Through Automation
• Internal Auditing Handbook, 3rd Edition, PDF

AuditNet

• New Auditor Orientation Manual
• Auditor's Guide to Documenting Controls
• Auditor's Guide to Flowcharting
• Guide to Audit Working Papers
• Auditor’s Guide to Statistical Sampling
• Principles of Computer Assisted Audit Tools and Techniques
• Guide to NIST Information Security Documents
• Information Integrity – The Next Frontier for Internal Auditors
• Information Technology Audit General Principles
• Guide to NIST Information Security Documents

COSO

• Enterprise Risk Management – Integrated Framework

CCH

• Auditor’s Risk Management Guide: Integrating Auditing and ERM

Practice Aids and Checklists
Internal Audit Library includes helpful practice aids and checklists on topics such as flowcharting, working papers, documenting controls, information security and integrity, audit information technology principles and statistical sampling.

Fraud and Forensic Accounting Library is a valuable companion to ARM Internal Controls Library. It has been developed especially for accounting and audit professionals who need reliable, up-to-date guidance on fraud detection. This comprehensive solution provides expert-written guidance, tools and practice aids focusing primarily on fraud and forensic accounting issues, with fraud investigation as a secondary area of concentration.  

With the growing need for governance, risk management and compliance, Fraud and Forensic Accounting Library brings together the critical components that will help you determine whether fraud has been committed. If fraud is identified, you also have the content you need to assess the associated risks.   

With all this material in one resource, you will be able to increase the efficiency of your detection process and increase the productivity of any related audits.   

Comprehensive, Reliable Guidance
The Fraud and Forensic Accounting Library is written by audit experts and compiled by CCH editors to provide the expert content you need.   

Wiley

• A Guide to Forensic Accounting Investigation
• Corporate Fraud Handbook: Prevention and Detection
• Principles of Fraud Examination
• Anti-Fraud Risk and Control Workbook

AICPA

• Financial Reporting Fraud: A Practical Guide to Detection and Internal Control
• The CPA’s Handbook of Fraud and Commercial Crime Prevention

CCH

• Accounting Regularities and Financial Fraud

Practice Aids and Tools

• Management of Fraud Internal Control Questionnaire
• Fraud Financial Performance Indicators
• FACT Expense
• FACT Payroll
• FACT Purchasing and Billing
• FACT Skimming
• Fraud Investigation AP
• Fraud Susceptibility Worksheet
• KPMG Profile of a Fraudster Survey – 2007
• Checklists, worksheets, and more

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