AuditCom.

Internal Controls

The following provides information on internal controls that may be relevant to audit committees:


Securities and Exchange Commission Release
http://www.sec.gov/rules/final/33-8238.htm
Final release under Section 404 of the Sarbanes Oxley Act.  The SEC release defines internal controls by reference to COSO.

SEC FAQs on 404 Rules as updated September 24, 2007
http://www.sec.gov/info/accountants/controlfaq.htm

Public Company Accounting Oversight Board Standard No. 5
Final rules under Section 404 of the Sarbanes Oxley Act.
http://www.pcaobus.org/Standards/Standards_and_Related_Rules/Auditing_Standard_No.5.aspx

The AICPA Audit Committee Toolkit
http://www.aicpa.org/Audcommctr/toolkitscorp/homepage.htm
An internal control toolkit for audit committees.

SEC Sarbanes Oxley Section 404 Guide for Small Business
http://www.sec.gov/info/smallbus/404guide.shtml