| Written by Leah Underwood,
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The websites in the general topic area are from the critical training needs as described in the 2007 member satisfaction survey. We want to make this area fit your needs. If there is a website you would like to add or a topic I have not addressed, please email me at
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Audit Committee:
The American Institute of Certified Public Accountants offers the auditing community the Audit Committee Effectiveness Center. From training to white papers, this website offers a variety of resources for audit committees and for those having to communicate to audit committees.
Sampling:
This website offers a wide variety of sites and whitepapers for audit sampling.
Audit Programs:
Our member websites serve as a wonderful resource for audit programs. Below are two links; one of our members webpage and the link to the member website page.
Performance Measurement for Government:
Governmental Accounting Standards Board (GASB) offers a variety of measurement initiatives. Throughout the nation, from the smallest local municipality to the federal government, countless initiatives are underway to assess and report the performance of these organization's departments, programs, and projects to the public.
Governmental Audit Quality Center:
Offered by AICPA, the Governmental Audit Quality Center's primary purpose is to promote the importance of quality governmental audits and the value of such audits to purchasers of governmental audit services.
http://gaqc.aicpa.org/
Performance Auditing:
As defined by the Government Auditing Standards, " A perfomance audit is an objective and systematic examination of evidence for the purpose of providing an independent assessment of the performance of a government organization, program activity, or function in order to provide information to improve public accountability and faciliate decision-making by parties with responsibility to oversee or initiate corrective action."
http://www.agacgfm.org/research/downloads/CPResearchNo5perf.pdf
http://www.gao.gov/govaud/ybhtml/doc6.html
http://www.auditforum.org/padre/padre%202005/Funkhouser_Outline_8_05.pdf
Audit Evidence:
As defined by the AICPA, "Audit evidence is all the information used by the auditor in arriving at conclusions on which the audit opinion is based and includes the information contained in the accounting records underlying the financial statements and other information."
www.aicpa.org/download/members/div/auditstd/SAS106.PDF
AuditNet.org:
Jim Kaplan’s website has several resources, including a long list of sample audit programs and library links.
Findarticles.com:
This is a large archive of published articles that you can search for free. Constantly updated, it contains articles dating back to 1998 from more than 300 magazines and journals.
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