Association of Certified Fraud Specialists Web site for an organization composed of law enforcement and public and private sector investigators, auditors, and other risk management professionals.

Association of Chartered Accountants in the U.S. Home page for the professional organization representing U.S. based chartered accountants. Includes information about the organization and links to other sites.

Association of Chartered Certified Accountants Web site provides information about the organization, news, events, links to resources and more.

Association of Credit Union Internal Auditors International organization for Internal Auditors in the credit union industry. Site provides information about membership and more.

Association of Government Accountants The Official Site of the AGA provides information about the organization, membership, education and training, publications and more.

Association of Healthcare Internal Auditors Professional organization for healthcare internal auditors. Site provides information about AHIA, Code of Ethics, position papers, and a planned audit library. Association of Healthcare Internal Auditors (AHIA) is the only international organization dedicated to the advancement of the healthcare internal auditing profession. 

Association of Inspectors General Web site provides information about the organization representing state and local Inspectors General and other public inspection and oversight entities. There are links to IG offices and various Internet-based professional development initiatives.

Association of International Accountants Web site of the international accountancy body based in the United Kingdom provides information about the organization, links to other standard setting bodies and more.

Association of Practicing CPAs is a forum for CPAs to network with other CPAs by mentoring, teaching, learning and sharing business opportunities. Includes links to their newsletter, a CPA directory and related resources.

Association of Public Pension Fund Auditors, Inc. is an organization of whose members are responsible for internal auditing of public pension funds. The site provides information about the organization, conference schedules, audit programs, their listserve and more. (Link not working need new URL)

Associazione Italiana Internal Auditors Web site of the Institute of Internal Auditors of Italy. (Italian language only).

Atlanta Public Schools Internal Audit Web site provides information about the office, audit reports, self assessment guides and more.

Auburn University Internal Audit Department Home of of the Internal Audit Department. Provides information about the Department, Frequently Asked Questions, a Guide to Internal Controls, Ask-an-Auditor, the Fraud Hotline and more.

Audit Approach Generator is a guide for determining the audit approach for any selected account balance assertion.

AuditBox  is a UK based internal audit training and consultancy site, which markets a risk based software tool.

Audit-L Discussion List A generalized audit discussion list open to all auditors irrespective of industries and organizations. The list is intended to have a diverse membership so that broad perspectives from all auditors could be gained through interactive communication. While many specialized lists were created to address unique needs of specific industries or special interest groups, the concept of this list recognizes that many audit issues cross industry/organizational lines.

Auditmall Web site for VF Internal Audit: The internal audit department of VF Corporation, a Fortune 500 apparel company. Topics include our internal audit philosophy, internal controls, control self-assessment, employment opportunities, links to related sites and much more.

Audimation is a distributor of IDEA software. The site has links to information about the product, its uses, training, upcoming events and demo downloads.

AuditPrograms-L discussion list is devoted to all things related to audit work programs. Audit work programs submitted to this list will be posted to AuditNet's Auditors Sharing Audit Programs inventory clearinghouse.  

Audit and Best Practice Guides from the International Organization of Supreme Audit Institutions

Audit Best Practices Web site from the Florida Office of the Governor's Chief Inspector General provides best practices in audit management and all phases of the audit. Excellent example of auditors sharing knowledge for progress. (Waiting for new URL)

Audit of Developing Systems training material from INTOSAI includes a case study, student notes and leaders guide.

Audit Manual from the UT Systems Audit Office includes details on organizational structure, office policies and procedures and sample documents.

Audit Manuals from the Texas Comptroller of Public Accounts provide links to their guides for auditors.

Audit Methodology Manual from the Texas State Auditor's Office represents their comprehensive guide on audit-related topics, techniques and methods. The Manual is an excellent resource for state and local government audit offices looking for guidance on a broad range of audit issues. The Manual is in Adobe Acrobat pdf format and auditors may download individual sections or the entire manual.

Audit Practice Aids from the Iowa State Auditor provides comprehensive step-by step guidelines for audits of specific governmental subdivisions.

Audit Practices Manual  from the Institute of Chartered Accountants of Pakistan.

Audit Procedures Manual is the guide issued by the California Franchise Tax Board that governs multistate engagements.

Audit Process Handbook The DHHS OIG Audit Process Handbook in pdf format was developed to give auditors tools to conduct audits and prepare reports. It lays out a systematic approach designed to keep the audit focused, involve all team members throughout the process and facilitate report preparation.

Audit Program Guides from the City of Tampa's Internal Audit Department are available in Adobe Acrobat pdf format. The audit guides cover many functional and program areas of local governments such as fixed assets, inventory, cashiering and more. Local government auditors should bookmark this site for future reference.

Audit Programs from the UT Systems Audit Office includes programs and questionnaires for Internal Controls, information technology, payroll and more.

Audit Programs for revenue testing and application audits from Clark County Nevada.

Audit Report Search Site from the National State Auditors Association provides audit reports from state auditors around the United States. There are summary paragraphs describing key information and a link to the complete report.

The Audit Report Writing Guide from the Public Service Commission of Canada provides guidelines for the design, style and content of the reports they publish. This document is an excellent resource for audit organizations developing their own guide.

Audit Sampling is a training and development course from the Texas Comptroller of Public Accounts on the use of generally recognized sampling techniques.

Audit Serve Inc. (updated listing for this site) site provides technical articles on audit and security, discussion topics, question postings, system software release tracking, and job postings. 

Audit Serve Inc. Audit Programs

Audit Special Interest Group of the American Society for Quality was formed in 1996 to "promote a system of education and training in quality audit principles, concepts, and practice to enhance the skills and competence of quality audit professionals for the advancement of continuous quality improvements in business, industry and the community."

Audit Survival Guide from Stanford University provides information for staff on the audit process. This is a great resource for internal marketing of the audit function through demystification of the audit process.

Audit Techniques Guide I.R.S. market segment specialization program provides audit guides uses by examiners for 11 different industries. Good reference material for auditors reviewing, air charters, architects, tobacco industry and more.

Auditing Construction Contracts AICPA practice alert.

Auditing Fundamentals from the Texas Comptroller of Public Accounts is an audit guide with procedures to follow in audit situations.

Auditing Government Funding Web site from the Wisconsin Department of Health and Family Services provides information related to grants and contract audits.

Auditing the Human Resources Function Audit program provided by a Human Resource Consulting Firm outlines the basic approach as well as information that should be included to cover a regulatory compliance review.

Auditing Roundtable is a professional organization dedicated to the development and professional practice of environmental, health, and safety (EHS) auditing.

AuditNet-L listserv subscription site provides auditors with free monthly updates of Internet resources for auditors, articles, new audit programs and more.

AuditMasterPlan AMP is a computer based risk assessment, planning and work tracking system for internal auditors. The site provides information about the product and a downloadable demo is available.

AuditBahn Glossary is a glossary of Internet terms for auditors, accountants and financial professionals. The glossary is part of the AuditNet Project.

AuditForce Consulting organization that provides internal audit and compliance expertise. Site has an e-zine with articles on topics of interest to auditors including Internal Auditing and Controls in the Reengineered Company.

Audit Leverage department management software for internal auditors. Uses Microsoft Access for workpapers, risk assessment, staffing and scheduling, timekeeping, and more.

Audit Methodology from the Office of the Auditor General of Canada provides their techniques and best practices by sharing audit manuals and functional audit guidance and tools.

AuditNet Auditors Sharing Audit Programs (ASAP) In the interest of "progress through sharing", auditors began submitting audit programs to listserves to share with their peers that requested assistance. The audit programs are those submitted by auditor's in the worldwide community of AuditNet.

AuditNet Communication Network for Internal Auditors An electronic bulletin board providing internal auditors a place to communicate with other professionals. Areas include internal auditing best practices (AuditBest), conferences and training seminars (AudiTrain), Internet books of interest to internal auditors (AuditBooks), job notices (AuditJobs), and other timely information.

AuditNet Discussion Forum - digital bulletin board for auditors on a variety of topics. Post messages, share resources, troubleshoot issues and more. Includes polling capabilities.

AuditNet Home Page This site contains information about the components of AuditNet including the ARL, ASAP ftp site, AuditNet E-Mail Directory and more. Links to the ARL and indexed pages facilitate connecting to related resources.

AuditNet Internet Use Policy Resources for Internal Auditors Site provides links to policy resources for Internet use, security, email and other related topics.

AuditNet® Audit Bookstore provides links to books of interest to auditors as well as book reviews.

AuditNet-L listserv subscription site provides auditors with monthly updates of Internet resources for auditors. For a free subscription to AuditNet-L, which includes the monthly updates to Internet Resources for auditors click on the above link.

AuditNet Year 2000 Resources for Auditors Site provides links to Year 2000 resources for auditors.

AuditSoftware.net provides audit and business professionals with information needed to bolster knowledge and access to technology solutions. The site contains information on audit and business software including programs to: improve corporate transparency, reduce costs, minimize operational risk, and increase insight and data mining capabilities.

Audit-Zine is a compilation of articles related to audit and accounting uses of the Internet. Provides links to articles or a bibliography entry of the article for ease of location.

Auditor Assistant  is a teamwork based audit solution that allows you to conduct, review and manage your audits effectively. (Industry Code 7310)

Auditor Independence Resources from the ICAEW provides links relating to Enron and auditor independence.

Auditor of the Commonwealth of Massachusetts The Office of the State Auditor web site provides information about the office and it s divisions.

Auditor General of Canada - The Annual Reports of the the Auditor General of Canada are available on the Internet. The reports contain detailed information about the office and are organized based on the results of studies and audits completed. There is a searchable index built into the reports. There is also information about the office and publications and other materials.

Auditor General South Africa web site provides information about the office, links to reports and more. Auditor’s Career Guide from the Commonwealth of Virginia

Auditor’s Travel Guide free publication covering everything auditors conducting international audits need to know.

Austin City Auditor Web site provides their strategic plan, reports, outreach efforts and more.

Australasian Council of Auditors Web site provides information about the organization, statements of principles, reports on performance audits and more. (International)

Australian Computer Emergency Response Team AUSCERT is funded by the Australian Academic Research Network (AARNet) for its members. Located at The University of Queensland within the Prentice Centre, AUSCERT is a full member of the Forum of Incident Response and Security Teams (FIRST). AUSCERT maintains an anonymous FTP service at ftp://ftp.auscert.org.au/ This archive contains past SERT and AUSCERT Advisories, and other computer security information.

Australian Institute of Criminology provides information on all types of activities including fraud and white-collar crime at www.aic.gov.au/research/fraud/surveys.html

Australian National Audit Office Web site of Auditing for Australia provides audit reports, audit strategy, better practices guides and publications and more.

Australian Universities Internal Audit Mailing List

Mailing list available to all Internal Audit staff of Australian Universities ( and other interested auditors). Send email to the listserve at intaudit-l- request@levels.unisa.edu.au and include Subscribe INTAUDIT-L in the subject or message.

AutoAudit - Paisley Consulting provides products and services for business accountability and Sarbanes-Oxley and software which improves the efficiency and effectiveness of internal audit departments. AutoAudit software is a complete workflow automation system designed to increase the productivity and effectiveness of medium and large sized audit firms.

Automated Audit Programs  is a section of auditsoftware.net for sharing CAATTs report ideas. Go to auditsoftware.net and click on Automated Audit Programs area.

Automated Audit Services  is a Consulting Firm specializing in Computer (IT) Auditing, Automation, Risk Assessment, Control and Security Evaluations, and IT Audit Methodology & Training. There are links to articles on CAATTs written by the firm's principal. 

Axena is a provider of global Risk Management and Internal Audit Services and Solutions.

Baltimore County Public Schools Web site provides information about the office, frequently asked questions, staff directory and more.

Bank Administration Institute provides information about BAI, links to emerging issues, and Certified Bank Auditor training material demo.

Bank Audit site established to provide financial institutions with a comprehensive resource for audit related questions, links and issues.

Bankcard Program Audit Procedures

Bankers Compliance Tools  provides links to worksheet, risk assessment documents, procedures, guides and more.

Basic Planning Audit is a simple audit program for a management audit with explanations for each step.

Becker CPA Review site provides details about their CPA review course. There is an excellent description of careers in accounting and pay scales that would be useful for students exploring accounting related positions.

Benchmark Auditing in the Federal Audit Community is an initiative from the Federal Audit Executive Council and resides on the IGNet server. The site provides information about benchmarking including a defintion, the reasons, and the auditor's role. There is a list of references, a Code of Conduct and links to other benchmarking sites.

Benchmarking and Best Practices Web site for the Treasury Board of Canada provides benchmarking and best practice information useful for auditors.

Benchmarking Human Resources is a navigation guide from the Western Australia State Government. This discussion paper provides an overview of HR benchmarking and strategies for identifying meaningful HR performance indices.

Benchmarking in Australia is the most comprehensive Australian site devoted to benchmarking.

Benefits-L Internet Resource - A comprehensive list of benefits resources for human resource professionals. This is an excellent point of reference for auditors and financial professionals to research and obtain background for reviews in the benefits area. Coverage includes health management, human resource information systems, payroll, ERISA, unemployment insurance, workman's compensation, and other benefit related issues. The coordinator also maintains an employee benefits list.

Benefit Plan Audit Services (BPA)  is a full-service firm, specializing in audits of health claims and retirement benefit plan payments, procedures, and controls. (Paid Listing). 

Bermuda Auditor General Web site provides information about the office, mandate, publication, links and more.

Best Financial Practices for Insurance Companies
Article covers general accounting, controls and compliance, procurement management and travel and expense reporting.

Best Practices for Seizing Electronic Evidence provides guidance from the U.S. Secret Service.  

Best Practices from the Treasury Board of Canada is organized alphabetically for easy searching.

Best Practices Procurement Manual from the Federal Transit Administration provides recipients of Federal Transit Administration (FTA) funds suggested procedures, methods, and examples for conducting third party procurements to assist them in meeting FTA standards.

Best Practices Selection Criteria Criteria for Integrating Audit and Internal Controls with Ethics and Compliance

Best Practices - Standard Business Areas  from Harvard University Risk Management and Audit Services.  

Beta Alpha Psi Web site of the National Accounting Fraternity has information about the organization, scholarships, chapter links, student pages and more.

Better Practice Guides from the Australian National Audit Office are reports on specific areas of interest to auditors along with best practice information. Includes guides for selecting suppliers, travel, effective control, performance information and more.

Big 5 Friends Web site was created to facilitate communication between present and past firm members.

Binomial International site for Disaster Recovery Planning contains valuable information for auditors. Also includes links to over 400 DRP sites.

Bisk Publishing Company Site for the provider of educational materials for auditors and accountants. Site search engine available to locate information.

Board of Audit of Japan Web site provides status and history of the office, and their audit activities.

The Board Institute - self-assessment tools for Board success

Boston College Internal Audit The Information Security and Internal Control Awareness Home Page from the Boston College Internal Audit Department includes information about the office, network security, software copyright information, end user computing and AuditNews that covers articles of interest to auditors compiled from other journals.

BrainTree Security Software vendor Web site provides information about their products for security solutions for relational databases. White papers available on PeopleSoft data security and more.

British Bankers’ Association provides links to a number of valuable resources for auditors including guidance on corporate social responsibility.

British Columbia, Office of the Auditor General site provides information about the office and the reports produced. Also includes links to other related sites.

BS 25999 Business Continuity Management - a resource for information, links, news, events, resources and discussion for those seeking information and guidance on BS25999 specifically, also business continuity and emergency management in general.

Build Security In - project of the Strategic Initiatives Branch of the National Cyber Security Division (NCSD) of the Department of Homeland Security (DHS). Excellent repository of articles, best practices and more on the issue of security.

Building and Auditing a Trusted Network Environment with Netware 4.x Online Guide from Novell includes a security overview, security basics, and audit guidelines for Novell networks using Netware 4.x.

Bureau of Economic Analysis Web site for the Nation's economic accountant.

Business.com is a comprehensive Directory of business web sites that has been put together by a team of more than 50 researchers and industry experts.

Business Ethics Training and Development is a Web site to help organizations understand the complexity of ethics training and development.

Business Finance Magazine - provides practical informationfor the financial manager. Selected sections of the magazine will be available online. Includes a comprehensive list of Web Resources for Controllers.

Business Fraud Detection Services site of a fraud examination consultant. Includes a checklist of 20 ways to detect fraud.

Business Index Database provides links to business resources on the Internet.

Business Netiquette International  provides a guide for business to business e-mail. Auditors new to the online world will find this a useful resource for proper business communication formats for new technology.

Business Now is a television news magazine online in Real Audio which is available for download at http://www.real.com

Business on the Web Management Guide

Go to the Free Publications section. This is an excellent guide that auditors can use in evaluating the organizational decision to establish a Web site. The Guide includes a chapter on Security issues.

Business Process Improvement Online in an online repository of information including methods, tools, and more.

Business Process Resource Centre at the University of Warwick provides links to other sites on the topics of reengineering business processes, discussion forums, a glossary of terms, articles, reports and documents.

Business Publications Search Engine provides links to articles from various business publications. Includes a link for auditing articles. (Knowledge Resource)

Business Research on the Internet is a tutorial on doing business research and covers online research basics, finding company information, keeping up with business news researching markets and industries and more.

Business Researcher's Interest comprehensive site of links to business process reengineering and innovation. Includes papers, handbooks, projects, tools, and links to other bpr resources and related sites.

Business Resources on the Internet Web site provides a comprehensive list of business resources useful for auditors such as business information databases, directories, electronic publications and more.

Business Software Alliance International organization that oversees compliance with software copyright issues. The site includes valuable information for auditors on software compliance tools and issues. Resources include the Guide to Software Management, FAQs on enforcement, and downloadable tools from their ftp site.

Business Software Guide Web site matches software buyers with software sellers.

Business Tools is a Web site from CCH that provides a comprehensive list of ready-to-use templates, checklists and model business documents. You never know when one of these documents may come in handy!

Business Week Enterprise is a resource center for small business owners from Business Week. Site includes a News Center covering current issues from the a small business owners perspective. Also contains advice columns, site recommendations, financial calculators, and more.

CAATsScripts Tips, Scripts and guidance to IDEA software users. Guidance on control: The ECAR model.

CA-Xchange Web site that is described as a meeting place for Canadian Chartered Accountants and friends. There is information about the organization, links to other relevant sites and members only links.

California Department of Education - External Audits Web site provides information about the Office, audit plan, audit process, and more.

California Institute of Technology Internal Audit Department Web site provides information about the office, internal control descriptions, the audit process and more.

California State Association of County Auditors Web site provides a list of California counties and their auditors, a list of audits performed with contacts and links to other sites.

California State Auditor site provides information about the office, employment opportunities, audits reports issued by both the Bureau of State Audits as well as the Auditor General. Audit reports may be ordered from this Web site.

California State Controller's Office details about the office including responsibilities and functions. The Homepage provides links to the Controller's Monthly Revenue Updates, Controller's Quarterly Reports and a response to the May 1995 Performance Audit. The response is an excellent example of a detailed plan with corrective action identified.

Campaign Finance Audit Manual from the City and County of San Francisco Ethics Commission provides a step by step audit approach for auditing election finances.

Can-AccTech The Canada-Accounting Technology centre features a discussion list where Canadian accountants, financial professionals, accounting technology developers and resellers can swap ideas, problems and experiences in an open exchange of views.

Can-AccTech - discussion list where Canadian accountants and financial professionals can swap ideas, problems and experiences in an open, unmoderated exchange of views and comments. Can-AccTech discussion forum may lead to the development of further information sources and assistance in technology matters specifically geared to the needs of accountants and financial professionals.

Canadian Environmental Auditing Association organization dedicated to development of the practice of environmental auditing. Site provides background on the organization.

Can-Plan free small project management software capable of producing reports suitable for project status meetings or executive reporting.

Carratu International web site of a fraud and security consultant. Includes a description of services offered and bulletins (in Adobe Acrobat format) on corporate fraud, risk analysis and more.

CaseWare CaseWare International is a producer of engagement and reporting software.

Casino Industry Analysis Web site provided by Professor Ceil Pasternak provides a history of the industry, unique audit risks, typical analytical procedures and more.

CBiz Internal Audit accounting services firm that offer internal audit services provides tools and resources for auditors and audit committees.

CCAV-FCVI Web site of a Canadian Research and Educational Foundation dedicated to building knowledge and capacity for meaningful accountability, effective governance, management and audit. (International)

CCH Incorporated Site for the publisher of tax, accounting and auditing materials.

Center for Advanced Purchasing Studies is an independent strategic purchasing and supply management research organization. The site provides benchmark information for 27 industries as well as reports and surveys.

Center for Internet Security is a global, cooperative initiative through which industry, government, and research leaders are establishing basic operational security standards. The Center has links to relevant standards of ISACA, GAO, AICPA and more.

Center for Performance Measurement  Web site from the International City Manager's Association is dedicated to helping local governments measure, compare, and improve municipal service delivery. The site contains sample performance measures for selected services and a library of articles on the topic of performance measurement.

Central Banks/Federal Bank/Reserve Bank Audit Discussion List. The list address is bankaudit@listbot.com All those who are
interested in joining can write to me at :bankaudit-owner@listbot.com or directly to peter.mahlaela@resbank.co.za. List is open to
central /federal reserve/reserve Bank auditors only. Other bankers interested may also request access to the list by sending an e-mail to peter.mahlaela@resbank.co.za.

Central Organization for Control and Auditing Web site of the Supreme Audit Institution for the Republic of Yemen provides information about the organization and how they structure their work.

CERIAS is the Web site for the Center for Education and Research in Information Assurance and Security. There are links to the various programs supported by the Center including COAST

Certified General Accountants Association of British Columbia Site provides information about the Association, tax tips, links to accounting associations and more.

Certified General Accountants' Association of Canada provides information about the CGA structure, programs, publications and more.

CFOandCPAjobs.com  provides resources and information about financial related jobs, careers and more.

CFO Council link to the organization of the chief financial officers and deputies of the largest Federal agencies, OMB and Treasury officials that work together on improving federal financial management.

CFO Publishing Online Web site for CFOs, treasurers, controllers, and other financial executives. Current and archived issues of Treasury & Risk Management and CFO Magazine.

CGA Magazine Web site of the monthly bilingual journal of the Certified General Accountants' Association of Canada. Professional journal with informative and timely articles on various accounting related subjects.

Chartered Accountants of Canada Canadian Institute of Chartered Accountants (CICA) Web site provides information about the organization, exposure drafts, conference information, an online version of CAmagazine, studies and standards, links to related sites and more.

Chartered Institute of Management Accountants - Provides information about the CIMA and describes management accounting. This is an information server for this association of United Kingdom financial professionals.

Chartered Property Casualty Underwriters Society Web site of insurance professionals containing information for consumers covering areas such as insurance law, finance, ethics and management.

Chartered Institute of Public Finance and Accountancy Web site provides links to various resources from the organization including publications, bulletins, and standards of professional practice. This is a great resource for international standards for auditors and accountants.

CharterNET

- Web server for the Institute of Chartered Accountants in Ireland (ICAI). This site provides information about the ICAI services and online library of materials. There is also a description of the Business Network reaching out to Chartered Accountants working in industry, commerce and the services sector.

Check Fraud: A Guide to Avoiding Losses from the Office of the Comptroller of the Currency provides guidance on a major organizational issue. Guide sections include check fraud schemes, prevention measures (internal controls, training, check cashing guidelines) and more.

Chesapeake Audit Services Department Web site provides contact information for the office.

Chesterfield County Internal Audit Web site provides information about the office and an email contact.

Chicago Housing Authority Inspector General Web site provides information about the office, job opportunities and more.

City Auditor Procedures Web site for the San Jose City auditor provides forms used, audit plans, procedures, guidelines and more.

Clerk's Internal Audit Department web site of the Collier County Clerk of the Circuit Court Internal Auditor provides information about the office, audit plan, reports issued and more.

CoActive Connection Tongren and Associates Web site provides information on CoActive Audit, CoActive Control, CoActive Governance and CoActive Risk as well as a library of articles on the above principles.

Coalition Against Insurance Fraud Web site for the independent, nonprofit organization of consumers, government agencies, and insurers addressing insurance fraud through public information and advocacy.

CobIT which are the Control Objectives for Information Technology from ISACA are online. The Executive Summary, the framework and the Control Objectives are available for download in Adobe Acrobat (pdf) format.

COBIT Listserv (COBIT-List) created to facilitate discussion about COBIT among members, ISACA has created a COBIT listserv. By exchanging knowledge through the listserv, subscribers are sure to find answers to their questions and advice for improving implementation procedures. Subscribe to the COBIT listserv by sending an email message to join-COBIT-L@share.isaca.org SUBJECT: (leave blank) BODY OF MESSAGE: (leave blank). You will receive an acknowledgment and instructions on how to unsubscribe by email.

Code of Federal Regulations on the WWW - The Code of Federal Regulations is the official, subject matter order, compilation of the Federal regulations of a general applicability and legal effect, that are currently in force. In accordance with section 1510(d) of title 44 of the U.S. Code, the Code of Federal Regulations is compiled by the Office of the Federal Register of the National Archives and Records Administration. The Code is divided into 50 titles by subject matter. Each title is divided into sections. Sections within a title may be grouped together as subtitles, chapters, subchapters, parts, subparts, or divisions. Titles may also have appendices which may be divided into sections, rules and/or forms. Available from the House of Representatives Internet Library.

Colorado Association of Municipal Tax Auditors Web site provides information about the organization, city tax rates, city and state tax links and more.

Colorado Division of Gaming Audit Section Web site provides information about the section, a compliance checklist for internal controls, and newsletter for Independent Compliance Officers. (Industry Code 7600)

Colorado State Controller's Office Web site for the organization that manages the financial affairs of the state by providing financial information, issuing fiscal policies, ensuring timely recording of the budget, and providing accounting consulting services to state agencies. The site includes general information as well as reports and publications.

Columbia University Internal Audit The Columbia University Web site has a section devoted to their Internal Audit Department. The section includes A Guide to Internal Controls, Internal Control Issues, and Auditing at Columbia University: A Service to Management. The last document is an excellent guide that other audit organizations could follow to educate management and departments about internal auditing.

Combined Federal Campaign Audit Guide  for large campaigns (Campaigns with Total Receipts above $250,000).

Common Vulnerabilities and Exposures   Web site provides a list of vulnerabilities and other information security exposures, a CVE dictionary, related documents, databases and more.

Commonwealth of Australia Department of Finance Provides information about the Australian Department of Finance including mission statement, organization structure and links to other organizations. There is also a link to the Commonwealth Budget which could assist auditors in reviewing budgets for their own organizations.

Communications Security on the Internet from INTOSAI provides a report and model for auditing communication security in the public sector.

Community College Audit Program Guide is a comprehensive audit guide from the State of Iowa.

Community College Internal Auditors Web site provides information about the organization, officers, conferences and more.

Community Services Board Audit Guide from the Virginia Department of Mental Health, Mental Retardation and Substance Abuse Services provides guidance on audits.

Compliance Audit Manual from the Forest Practices Board provides guidance on reports, audits, and more. (Industry Code 9200)

Compliance Desk provides news and resources for the compliance professional. There are links to Year 2000 resources, articles, news and reference for the banking industry. Hot links are provided to the Top 100 Banks and the Top 100 Bank Holding companies and more.

Compliance Examination Manual from the FDIC.

Compliance Headquarters provides regulatory compliance for financial institutions

Comprehensive Info-Surety Database Site maintained by Dr. Frederick Cohen, with a potpourri of security related information including numerous articles related to IT audit, lists of attack and defense methods, studies of emerging information protection technologies, national infosecurity technical baselines, and other information to aid the auditor in keeping current and effective on leading edge security issues.

Comptroller and Auditor General of India Web site provides information about the office, audit reports and more.

Computer Assisted Audit Techniques training material from INTOSAI includes student notes and leaders guide.

Computer Assisted Audit Tools and Techniques (CAATT-L) is a forum for exchange of ideas, experiences and information related to automated audit tools and techniques, such as generalized audit software, test data generators, computerized audit programs, specialized audit utilities and automated audit workpapers. It is a closed discussion list hosted by RAIN, a regional networking services provider. Send subscription request to CAATT-L-request@rain.org with "subscribe" in the body of the letter.

Computer Control and Audit Guide prepared by Professor J. Efrim Boritz, a recognized accounting scholar, is an overview and reference source pertaining to computer control and audit issues with which an accountant or financial manager should be familiar. This guide can be used as a text in a course or for self-study. This guide is organized into three logically related parts as follows: risks and exposures in computer-based information systems; computer controls, objectives, standards, and techniques; and computer auditing issues. Go to People-Faculty-J. Efrim Boritz for the Guide.

CERT the Computer Emergency Response Team Coordination Center site is a focal point for computer security concerns of Internet users. There are links to CERT advisories, the CERT ftp archives, FAQs and more.

Computer Audit FAQs provides basic information from a consultant on computer auditing.

Computer and Network Security Netsurfer Focus addresses the issue of computer and network security. This electronic magazine is available on the Web site and also via email. To obtain Netsurfer Focus directly via email send message to nsdigest-request@netsurf.com. In the body of the message type subscribe nsdigest-html or subscribe nsdigest-text .

Computer Forensics Online  is an ezine on the subject of computer forensics.

Computer Operations, Audit, and Security Technology (COAST) Project - computer security research project in the Computer Science Department at Purdue University. Exploring new approaches to computer security and computer system management. COAST has a comprehensive FTP archive containing nearly 400 mb of tools, papers, technical reports, documentation, announcements, alerts, security patches, and newsletters. Areas of interest include, but are not limited to, access control, authentication, criminal investigation, e-mail privacy, firewalls, incident response.