Institute for Internal Controls organization dedicated to promoting an effective internal controls environment in all organizations

Institute for Professionals in Taxation Web site for a professional organization dedicated to minimizing the cost of tax administration and compliance for ad valorem and sales and use taxes. Site provides information about the organization, employment opportunities, research links, reference materials and more.

Institute of Certified Management Accountants Web site provides information about the organization, certification requirements and more.

Institute of Chartered Accountants of Ontario site provides information about the Institute, upcoming events and more.

Institute of Internal Auditors (IIA) Resouces on the Internet. The following information about the IIA and its chapters is available on the Internet:

Institute of Internal Auditors Inc. The IIA Homepage provides information about the Institute, its mission, programs and services. The site includes the Statement of Responsibilities of Internal Auditing, Standards for the Practice of Internal Auditing, Chapter information, membership options, products, seminars and conferences and periodicals and more. The periodicals area includes writers guidelines for submitting manuscripts and the editorial calendar for The Internal Auditor.

IIA - The Institute of Internal Auditors established email addresses for the Headquarters staff. Address email by using the first initial of the staff members first name plus their last name followed by @theiia.org. General inquiries can be sent to iia@theiia.org

For IIA Chapters go to www.theiia.org

Institute of Management Accountants Homepage -  This site provides comprehensive information the Institute's  programs and services.

Institute of Management Accountants ILLOWA Chapter is the Iowa and Illinois Chapter Web site for this professional association. Includes information about the chapter, the Institute, educational opportunities, newsletters and more.

Institute of Management and Administration (IOMA) - the leading publisher of business and management information. Each month their newsletters bring actionable, productive articles to managers and executives in virtually every industry sector, all at the same high editorial standards that challenge the popular cliches that fail to address today's new and pressing problems. The Administration section includes an Accounting and Taxation category with links to a number of other sites mentioned in the ARL.

Insurance Fraud Bureau of Massachusetts is a unique and multifaceted investigative agency dedicated to the systematic elimination of fraudulent insurance transactions. Features include their quarterly publication; FocusFraud, and links to other law enforcement, crime prevention and research organizations.

Insurance Fraud Fight back Site was designed to to stimulate discussion among auditors and fraud examiners about ways of expanding our toolkits via the inclusion of state-of-the-art electronic tools to proactively seek out insurance fraud activities. Site includes articles written by the site developer and links to other related resources.

Insurance Fraud Management Advisory Panel is an organization that brings together property/casualty fraud units and claims management to share information and build effective anti-fraud programs.

Insurance Internal Audit Group Web site provides information about the group and their meetings.

Inter-Agency Benchmarking and Best Practices Council Site created as a central resource for sharing information on benchmarking and best practices. Includes a code of conduct for benchmarking, databases for best practices and bpr, links to other related sites and more.

Internal and External Audits from the Comptroller of the Currency provides information about auditing in the banking industry.

InternalAudit.net is a portal for audit professionals providing links to resources, forums, news and more. 

Internal Audit Newsgroup - (Alt.business.internal-audit) Internal audit newsgroup formed September 5, 1994 for discussion of internal auditing related subjects. Open forum to share ideas, proposals, experiences, hopes, fears, and vulnerabilities. Access via usenet newsreader or on America Online Internet Center or GO Usenet on CompuServe.

Internal Audit Performance Measures and Indicators from the Scottish Higher Education Funding Council provides examples from their Code of Audit Practice.

Internal Audit Stakeholders is a database of Internal Audit professionals that have voluntarily listed their names, areas of interest, and e-mail addresses on the Internal Auditing World Wide Web site. This is a great resource for auditors looking for peer professional contacts. Look in the People Section.

Internal Auditing - A Risk Based Approach is an interesting approach to the subject by David M. Griffiths includes an introduction, details of how to deliver risk-based internal auditing, the benefits of the methodology and more.

Internal Auditing and Fraud Investigation Site focuses on topics dealing only with internal auditing or fraud investigations. Includes links to relevant articles and Web resources.

Internal Auditing Resource Center Web site from Automation Consulting links to auditing software, auditing sites and more.

Internal Auditing World Wide Web (IAWWW) Developed as a prototype demonstration project, the site functions as a warehouse of information and knowledge pertaining to the Internal Auditing profession and functions across associations, industries and countries. This is a premier source of information on the Internal Auditing profession.

Internal Control Audit Program  from the University of Texas.

Internal Control Guide draft from the ICAEW provides internal control guidance for directors of listed companies incorporated in the United Kingdom.

Internal Control Guide Massachusetts Comptroller General guide for state departments. Straight-forward format that could be adopted by other auditors in recommendations.

Internal Control Guide developed by Johns Hopkins University. The Guide focuses on the policies and procedures of the University but could easily be adapted to other organizations.

Internal Control from the State University of New York at Brockport provides information about their program. The site includes a definition, human resource internal controls, general and specific standards and more.

Internal Control and Financial Management Manual is Connecticut's Accountability Directive issued jointly by the Office of the State Comptroller, Office of Policy and Administration and the Auditor of Public Accounts.

Internal Control Handbook from the Comptroller of the Currency.

Internal Peer Review Guide from the U.S. Veteran's Administration Office of Inspector General provides a means to assess conformance to the Comptroller General's Government Auditing Standards (GAS) and Office of Audit directives.

Internal Revenue Service site of the IRS Digital Daily providing access to tax forms and publications for businesses and individuals, and more. There is a text only version at http://www.irs.ustreas.gov/plain/ for auditors with slower connections.

Internal Review Guide from the U.S. Army provides details of the process used in conducting audits of their operations. Excellent example of a comprehensive audit program targeted toward meeting customer needs.

International Internal Audit Bulletin, established by The ACCA, is sent free of charge to any internal auditor who provides their e-mail address to Mary-Louise Wedderburn (wedderm@acca.org.uk) or the bulletin editor Andy Wynne (bulletin@lineone.net). Provides up-to-date news, information and comment from and to internal auditors across the world. (Knowledge Assembly Resource)

International Computer Security Association (formerly National Computer Security Associations) established a site on the WWW for Information Security, Reliability and Ethics. ., ICSA is known worldwide as the objective source for security assurance services. Established in 1989 as an independent corporation, ICSA has successfully led the security industry in the development of high quality security products through product certification programs and in establishing better security practices through management of multiple security-focused consortia. ICSA currently has offices and partners in North America, South America, Europe, Asia and Australia.

International Federation of Accountants  Home page of the worldwide organization for the accountancy profession. Site provides information about the organization, standards, discussion papers and more.

International Finance and Commodities Institute (IFCI) Foundation promoting the understanding of financial risk management instruments and commodities. Site includes links to financial and derivative related Web sites. The homepage includes a query box to locate specific information within the site. Timely reports, research papers, listings of education and information products make this a worthwhile site for auditors, accountants and financial professionals that need information on financial instruments.

The International Financial Encyclopedia is the Web site of an Interactive Financial Encyclopedia. There is also a link to Innovation's Guide to Management and Technology, an online book that is a professional's survival guide for technology in the information age. The book sections include Accounting (Control and Monitoring), Finance, and Economics. This is an excellent desktop reference for auditors interested in the impact of technology on the organization.

International Group of Accounting Firms Worldwide organization of CPA's, CA's or their professional equivalents.

International Intelligence Ltd. is a security/intelligence consultancy with resources for surveillance, investigation, due diligence and more.

International Organization for Standardization (ISO) Online - ISO, the organization that developed standards for quality management, established an online support unit to provide facts on ISO 9000. The ISO 9000 Forum provides answers to various frequently asked questions as well as background information on the standard.

International Organization of Supreme Audit Institutions  provides information and links to International audit organizations. Available in English, French, German and Spanish.

Internet Administration Policy Guide provides an executive overview on the subject and includes an acceptable usage policy template.

Internet Archive is a public nonprofit that was founded to build an 'Internet library,' with the purpose of offering permanent access for researchers, historians, and scholars to historical collections that exist in digital format.

Internet Prospector   is a research oriented Web site for the nonprofit community. The site is updated monthly and provides links to search tools and information that auditors can use. There is a monthly newsletter subscription (free) available on the site so that you can receive the updates via email,. (Knowledge Assembly Resource).

Internet Research Course A free subscription email course from ForeFront a developer of Internet software productivity products. Course includes sections on Effective Search Techniques, Internet Search Engines and How They Work, A Step by Step Process for Gathering and Organizing Internet Information and more. Auditors will find this a useful addition to their Internet audit toolkit.

Internet Security Policy Guide   NIST Special Publication series is designed to assist organizations create an Internet-specific information security policy.

Intranet Application Security Checklist  lists threats and possible mechanisms an information security administrator can use for checks and balances.

Investigators Toolbox is a meta-site of links to researcher resources such as companies, databases, and more. Great information resource for auditors

Internet Security Systems Vendor of network security software. This site provides information on their products and FAQs on security, a list of security discussion groups and links to other security sites. There are also downloadable free security tools available from ISS. The site contains an article on the threat of hacking which is worthwhile reading for an understanding of the threats present on the Internet.

Inventory Best Practices Web site from the University of Rochester provide a list of inventory best practices.

Investigation Manual excellent guide for conducting investigations from the Office of the Naval Inspector General's office.

Investigators Guide to Sources of Information GAO publication that provides a comprehensive list of resources useful in conducting investigations. Includes a chapter on an Investigator's Guide to the Internet. Auditors will find the selected Internet sites for investigate reference worth reviewing. The guide is downloadable as a PDF file and requires the Adobe Acrobat reader (also available for download).

Iowa Office of the State Auditor Web site provides information about the office.

Ireland Comptroller and Auditor General Web site includes organization details, press releases, publications, and areas of interest/current projects.

I.R.S. Internal Revenue Manual provides procedures, audit guidelines, industry handbooks and more.

I.R.S. Worker Classification Training Guide from the IRS provides help in determining whether workers should be classified as an employee or independent contractor.

Information Systems Audit and Security Review Kits Web site includes ready-to-use IS/IT audit program and security review kits. The kits contain a statement of purpose, scope, review steps, and/or a set of questions organized to lead you through the audit or review. This is an excellent site for jumpstarting an IS security review or audit.

IS Audit Consulting & Recruiting Services Web site with job postings, information on what happenings in the IS job market and more.

IS Auditing Business Research Projects Web site containing project topics and abstracts for student research going back to 1983. Many recent projects cover Internet related topics.

IT-Audit German discussion and information about it-auditing and it-security (also SAP systems). Site contains discussion, links to related sites and more. (German language only).

ITAudit.org is the IIA Web site dedicated to information technology (IT) information needs of auditors at all levels. Features include a Forum for timely, interesting articles on IT topics, a Reference section containing links to useful information resources on the Net including AuditNet, a Conference section with threaded and interactive discussions, and a Yellow Pages section containing links to technology products and services auditors need. 

IT Compliance Institute - The IT Compliance Institute (ITCi) strives to be a global authority on the role of technology in business governance and regulatory compliance. Resources include white papers, Web events, research and more.

IT Cost Benefit Analysis Methodology from the State of Tennessee.

I've Got Your Number article in the Journal of Accountancy by Mark Nigrini.

Jackson City Internal Audit Web site provides general information about the office and email contact addresses.

Jefferson Laboratory Internal Audit Department  Web site provides the Charter, Strategy, methodology, reports and workplans and more.

Jet Charters.com Jet Charters is an air charter marketplace providing information on air charters, airports, fixed base operators, and charter aircraft available at those airports. Also included is information on air ambulances."

Journal of Accountancy Online Web site of the AICPA publication provides all the articles available in the print version. Index and archives of past issues are available making this a valuable research tool for auditors.

Journal of Forensic Accounting is an independent international forum for the publication of significant research dealing with investigative and forensic accounting, striving to establish a balance between theoretical and empirical studies.

K12Audit-L is an e-mail discussion group for public school auditors. The K12Audit-L list is devoted to all things related to public school auditors. If you would like to pose a question, discuss an issue, or share resources with other public school auditors then post the information on this discussion list. Audit work programs submitted to this list will also be posted to AuditNet's Auditors Sharing Audit Programs inventory clearinghouse. To Subscribe to K12Audit-L send an email to imailsrv@list.auditnet.org leave the Subject line blank and in the body type: Subscribe K12Audit-L (your name). Your name will be added to the monthly list. If you need to unsubscribe from K12Audit-L send an email to imailsrv@list.auditnet.org and leave the subject line blank. In the body of the email type: Unsubscribe K12Audit-L (your name). To post information to share with others send your e-mail to K12Audit-L@list.auditnet.org Your message will be distributed to all subscribers. Anyone may post however only subscribers will receive all the messages posted to the discussion forum.

Kansas City Auditor's Office  Site provides information about the office and the type of audits performed.

Kansas Legislative Post Audit Committee and the Legislative Division of Post Audit are the the audit arm of Kansas government. The site describe the organization and the type of audits performed, savings identified, links to other sites and more.

Kelley Blue Book provides vehicle values for new and used cars and motorcycles. Good industry standard resource for auditors looking at inventory valuation guidelines for fleet vehicles.

Key Server License Management Web site provides software license management solutions for organizations. Site includes articles about software licensing, product information and a free software audit tool that determines the status of Software License Compliance

King County Auditor's Office Home Page provides information about the office, email addresses for the staff, a list of current projects, an index of audit reports issued including the executive summaries (organized by agency, topic and year issued), and links to other audit related sites.

Keeping Your Site Comfortably Secure: An Introduction to Internet Firewalls NIST Special Publication 800-10 provides auditors with an excellent Introduction and overview of firewall issues. Useful document in planning audit reviews of Internet connections.

Knowledge Base An online textbook for an introductory course in research methods. Auditors conducting any sort of online research will find this a useful site.

Knowledge World is a comprehensive Web site covering issues on knowledge management including a small business advisor, education center, white paper and more.

Korean Board of Audit and Inspection Web site for the agency that monitors the performance of Korean government operations. Information available includes a history of the organization, annual report, and links to other Korean sites.

KPMG site provides information about the organization and links to their global network.

Lambers CPA Review Site of the publisher of professional exam review guides for CPA, CIA, and CMA.

LAN Security Guidelines Go to the LAN Security Guidelines section. Site provides checklists for administrators to evaluate and adjust LAN security. This is a comprehensive document that covers everything from access controls to virus protection. Includes a section on LAN Audit considerations.

LawKT.com free service from Surfwax allows users to search an index of over 60,000 law firm publications from over 280 law firms. Includes a legal news section that aggregates news on over 1,000 law-related topics Try search terms like Sarbanes-Oxley, internal audit, section 404 and find useful audit documents.

Legal/Accounting Web Web site from Kaye Vivian, a marketing communications consultant, provides comprehensive information on marketing and practice development for professional firms. Includes links to sites, articles, jobs, marketing tips and more.

Legal Compliance Audit Guide from Utah provides guidance to auditors reviewing state programs.

Legal Investigator Links - The private-eye@investigations.com page provides links to sites of interest to investigors. There are resources such as the Detective Information Network, Criminal Justice Links, Computer Network Security, the FBI, and others. There is also a link to several privacy related sites.

The Legal Services Corporation Office of Inspector General Web site provides a link to their Audit Guide and Compliance Supplement, and allowable cost/cost principles.

Legal Services Corporation Audit Guide provides guidance to auditors and recipients of LSC grants.

Legislative Analyst's Office (LAO) The LAO provides analysis to the California legislature on financial and policy issues. As an independent legislative oversight body, the LAO advises lawmakers on the financial impact of policy issues, including state and local government implications and the use of information technology as a tool to make govenment more effective. Documents include budget analysis, reports, policy briefings and special publications.

Legislative Budget Assistant Audit List Service The Audit Division of the New Hampshire Office of Legislative Budget Assistant electronic mail service (List Service) notifies interested individuals about audit reports posted to the Office's web site.

Linux Security Audit Project was created to help coordinate and discuss the security and auditing of the free software available. There is an open mailing list, FAQs and a database of audited programs.

Litigation Cost Control Resource Center Web site dedicated to information on controlling the cost of litigation. A free Litigation Cost Control Manual and other advice is available by email.

LGNet - The Local Government Network on the WWW (t) provides information services for local government professionals. This is the Web site for the Innovations Group. Valuable resource for local government auditors and accountants with information on performance based measurements, document imaging, reinvention projects and more. Includes individuals from more than 87 jurisdictions across the U.S. The Innovations Group issues a quarterly newsletter called Local Government Online, that highlights ways cities and counties are using electronic communication to improve productivity, save money, and provide excellent service to citizens.

Lobbyist Recordkeeping and Audit Procedures Manual from the State of Connecticut Ethics Commission.

Loss Prevention Web site from the National Association of Credit Management provides loss prevention news, fraud related sites, and a loss prevention database available to members.

Louisiana Governmental Audit Guide from the Louisiana Legislative Auditor provides guidance and forms for audits of governmental units.

Louisiana Inspector General Web site provides a history of the office, mission statement, public reports and more.

Louisiana Legislative Auditor Web site provides information about the office, types of audits performed, reports issued, and more.

Louisiana State Division of Administration Site of the organization that oversees the management of state financial administration.

LeaseAudit website contains the role of a lease audit, lease language, court decisions and links to other related sites. There is also information about Lease Audits: The Essential Guide, available from the sponsor of the site.

ltsn-bma-audit - A list for dissemination of information and discussion of topics related to learning and teaching of auditing. Set up by the Learning & Teaching Support Network for Business Management and Accountancy funded by the UK HEFCs to promote high quality learning and teaching practices. To join the list - ltsn-bma-audit send this message to Mailbase@mailbase.ac.uk - join ltsn-bma-audit Mary Smith substitute your name for 'Mary Smith' The system will read your e-mail address from your message header. (Knowledge Resource).

Magique Risk Management is a flexible integrated Risk Management System to assist organizations to Identify, Quantify, Assess and Control risks. It has options for Control Risk Self-Assessment projects, Event recording, Causes recording and analysis, Action monitoring and a range of risk models.

Maine Office of Program and Legislative Audit Web site of the Maine Legislative Audit function provides access to reports issued.

Mainframe Audit News MA News is a free, email, newsletter for auditors who need (or suspect that they will need) to be auditing IBM mainframe systems (primarily MVS, OS/390, z/OS, and the system software associated with them). This software includes: CICS, DB2, JES, VTAM, MQSeries, TSO, USS (UNIX System Services), TCP/IP, and others. It also includes the Websphere server software which connects a mainframe to the Internet.

Majengo Software vendor of audit productivity solutions that will speed up audit work, cut costs and provide a new quality standard for audits. Demos available for download from their web site includes AUDITJOB which lets you recycle work papers from previous years and jobs and publish standard template forms, audit programs and check lists. INSIDE OUT - a trial balance processor, and HORSE'S MOUTH which automates work papers.

Managed Luck, Web site offers a series of guides to everyday risk management at work. It is a free resource for internal auditors and risk managers enabling them to engage the interest and enthusiasm of others in their organization with minimum effort. The unusually personal perspective brings out the practical side of managing risk and uncertainty in daily decisions and conversations. It emphasizes the personal benefits of doing so and suggests techniques based on cutting-edge enterprise risk management thinking. It is designed to complement formal corporate programs.

Management Antifraud Programs and Controls excerpted from SAS 99 Considerations of Fraud in a Financial Statement Audit.

Management Control Web site for corporate governance, accountability and management control providies information and articles on the subject for internal auditors. The site advocates a collaborative approach involving various disciplines and stakeholders. This site provides excellent information on control self assessment and coactive control topics.

Management Control Concepts home page for audit related consulting and training services. Includes a description of services offered and books authored by the consultant (David McNamee), and links to audit related sites.

Management Controls Training Web site from NASA Ames Research Center provides training material for evaluating management controls.

Management Link   is a comprehensive site developed by Information Researchers at the Institute of Management's Management Information Centre. There are links to sites on management skills and management sources.

Management Planning Guide for IS Security Auditing is a joint initiative from the U.S. General Accounting Office and the National Association of State Auditors Comptrollers and Treasurers.

Managerial Auditing Journal provides links to illustrative articles and subscription information.

Managerial Cost Accounting Guide is available on the Veteran's Administration Web site. The Guide includes tools and techniques for implementing a managerial cost accounting system. There is an introduction to project management, implementation strategies, organizational analysis, costing methodologies, team charters, position descriptions, statements of work and more. The Guide, in Word97 format, provides a free viewer download for those professionals that do not have the program.

Managing E-Mail from the National Electronic Commerce Coordinating Council

Manatee County Internal Audit Web site provides information about the office, services provided, published audit reports and more.

MaresWare Computer Forensics, Data Analysis, Forensic Software and Instruction. There is software for internal auditors, forensic software tools,

Maricopa County Internal Audit Department Provides information about the department and an index of audit reports issued.

Maryland Association of Certified Public Accountants site includes information about the Association, a comprehensive listing of resources, and CPE opportunities.

Maryland Comptroller of the Treasury provides information about the office, services offered and links to general taxpayer assistance for Maryland residents and businesses.

Massachusetts Office of Inspector General Web site for the state watchdog agency. Site provides information about the office, publications issued and more.

Massachusetts State Auditor Web site provides information about the office and it's divisions.

Massachusetts Society of CPAs Well organized web site for the State Society includes information about the organization, a record retention guide, Internet from A to Z (links and resources for business) and more.

Measure.net Web site dedicated to improving corporate performance measurement systems provides an Idea Exchange, a Resource Center and information about performance measurement audits.

Medina County Auditor local government Web site provides information about the office and the services they offer.

Methodware Ltd. Web site for Advisor software products which automate international frameworks such as Cobit and COSO, and assist organizations perform control self assessment, quality reviews, risk evaluations and more. The web site also includes examples of customized solutions.

MetricStream Sox Software MetricStream enables companies to address the SOx Compliance issues and enable them to significantly reduce their cost of Sarbanes-Oxley Section 404 (SOx 404) compliance.

Metro Office of the Auditor  Helps the Portland Metro regional government achieve honest, efficient management and full accountability to the public. Links to reports, a newsletter and more.

Metropolitan Water District of Southern California Audit Department home page includes information about the department, Charter, work plan summaries and more.

Michael G. Kessler & Associates Web site of an investigative consulting firm provides information about the firm, services offered, newsletter, links to related resources and more.

Michigan Office of the Auditor General homepage includes information about the office and their reports.

Michigan School Auditing Manual provides guidance on financial audits to school districts and their CPA's.

Michigan State Government Internal Audit Programs Web site includes internal audit programs for procurement cards, travel vouchers, accounts payable and more.

Micro-Computer Security Checklist Web site from the North Carolina State University Internal Audit department provides a guide for department managers.

Micro-finance Audit Information Centre is a tool for auditors, micro-finance institutions, and donors. Micro-finance-also called "micro-credit" and "micro-lending"- means providing small loans to the self-employed poor. (International)

MicroMash Accounting Reviews Web site provides information about their review courses for the CIA, CPA, CMA, CISA, CFM and more. They offer tutors, indicators (practice exams) and downloadable demos of their programs.

Microsoft Software Inventory Analyzer Using this tool, you can generate an inventory of core Microsoft products installed on your local machine, or on the machines throughout a network.

Minimum Internal Control Standards from the Nevada Gaming Commission and State Gaming Control Board. (Industry Code 7600)

Minnesota Office of the Legislative Auditor (OLA) - Web server for the Legislative Auditor Office. The OLA server includes history of the office, information about the Financial Audit Division, and Program Evaluation Division. Copies of audit reports including a report on Performance Budgeting. Provides links to the Minnesota legislature gopher server, and federal, state, and Internet Information resources of interest to auditors.

Minnesota Office of the State Auditor Web site provides information about the office, online access to reports and downloadable files from prior periods.

Minnesota Society of Certified Public Accountants MNCPA Online site provides information about the organization, articles from their newsletter, CPE opportunities, and more.

Mississippi Joint Legislative PEER Committee Web site for the Mississippi Performance Evaluation and Expenditure Review Committee provides access to reports from 1974 to present in Adobe Acrobat format. There are also FAQs and links to other sites of interest.

Mississippi Office of the State Auditor Web site provides information about the function, public documents, press releases and links to other sites of interest.

Missouri State Auditor's Office Site includes information about the office, details on reporting fraud, waste and abuse, summaries of reports and more.

Microsoft Network Industry Accounting Forum Site includes articles and products of interest to accountants. There is a downloadable version of Microsoft's Software Auditing Resource Kit for designing software-audit applications.

MIS Metrics and Benchmarks Scoreboard   provides staffing, budget, salary and spending information from MIS executives.

MIS Training Institute MISTI Web site contains information on seminar offerings and links to other Internet sites. The MISTI curriculum includes courses in modern internal audit, and information systems audit and security. They also offer a variety of products and services including topical conferences, video training, publications, and more.

Money Laundering Prevention & Deterrence Web site provides hot topics, database tips, Internet searches, public records. Excellent tutorial on using Excel as a anti-money laundering tool.

Montana Legislative Audit Division Site provides information about the organization, access to reports, employment opportunities and more.

Montgomery County Maryland Inspector General Web site provides information about the office, links to reports and more.

Mortgagor/Grantee Audit Guide  from the Virginia Housing Development Authority.

Multnomah County Auditor's Office Homepage First County Auditor's Office to establish a homepage on the Web. Includes summaries of recent auditor's reports, an index of past reports, a profile of the office, and an auditor's column. The page is directed at Portland citizens with access to the Internet to let them know about the County Auditor's office.

Municipal Bond Scandals Site provides overview of scandals and problems affecting the municipal bond industry in the U.S. Includes definitions and common terms, search capability and an large index of relevant articles.

Municipality Audit Package From the South Dakota Legislative Auditor provides guidance for independent public accountants auditing South Dakota municipalities.

NALGA Local Government Auditing Audit Abstracts provides the listing of audits performed by local government auditors that appeared in their newletter, the Local Government Auditing Quarterly. Available for NALGA members with a password.

NASA Office of Inspector General - established a homepage on the WWW. Provides the mission statement, information on their hotline and summaries of the audit and investigation sections including sample audit findings. The URL is

NARA-IG The National Archive and Records Administration Inspector General's Office homepage provides a wealth of resources for IG offices. The site provides information about the role of the IG and the audit and investigation units. There are links to other related sources and a Guide to Internet Legal Research with links to areas of special interest to IGs, statutes, case law, regulations, legislative history and more.

National Association of College and University Business Officers nonprofit professional organization representing chief administrative and financial officers at colleges and universities across the country.

National Association of Credit Union Supervisory and Auditing Committees
Web site of the organization that supports credit union auditing committee members.

The National Association of Enrolled Agents site provides information about the association and its members, how to find a tax advisor, tax links, tax news and Electronic Commerce resources.

National Association of Financial Services Auditors  Web site provides information about the organization, conferences, membership and more.

National Association of Insurance Commissioners Web site for the organization of insurance regulators includes background information and other industry resources.

National Association of Local Government Auditors Home Page for NALGA the organization formed to bring together professional local government auditors. The site includes information about the organization, annual conferences, and excerpts from the Local Government Auditing Quarterly.

National Association of Purchasing Management (NAPM) - the Silicon Valley Chapter maintains a World Wide Web page on the Internet. Includes resources for purchasing and supply management professionals. Purchasing articles include topics such as Software Licensing Flexibility, Paperless Purchasing, and Getting Started With EDI. The site also includes a library collection of books, video and audio cassettes on purchasing, materials, operations, and business management.

National Association of State Auditors, Comptrollers and Treasurers Web site for the organization which includes public financial management, treasury and audit reports. Provides links to State Auditors and Treasurers on the Web, State Comptroller and State Auditor Issues.

National Association of State Boards of Accountancy This Web site provides information about the organization, a listing of individual state boards of accountancy, a national registry of CPE sponsors, and more. Some areas are restricted to members only.

National Association of State Budget Officers Web site for the professional organization for state finance officers. The site includes a list of available publications, links to budget related links, and more. The Budget Links page also includes sites related to performance measurement.

National Association of State Information Resource Executives - Clearinghouse of state government information on the Internet. Selectable categories include Auditors, Finance and Administration, and Information Resource Management. Categories provide links to related information servers.

National Association of Trust Audit and Compliance Professionals Web site for trust, audit and compliance professions provides information about the organization, membership, career opportunities and more.

National Audit Office Home page for the independent public sector audit organization in the United Kingdom. This office reports on the economy, efficiency and effectiveness of departments and related parts of the government. The NAO publishes up to 50 value for money audits annually. A listing of the reports available is on the site as well as press notices that provide an abstract for each report. The Annual Report summarizes their work and results achieved.

National Audit Office of the People’s Republic of China Web site provides an overview, audit laws and regulations, special reports, links to other offices and more.

National Council on Compensation Insurance is the largest workers compensation data, statistical and research corporation. Web site contains information about products and free publications.

NCUA Corporate Examiners Guide provides guidance to National Credit Union Administration (NCUA) examiners for performing examinations and supervision of corporate credit unions.

The National Credit Union Administration Web site provides information about the independent federal agency that oversees federal and state credit unions. Online information for auditors includes guidelines for operations, an accounting manual, the FFIEC IS Examination Handbook, and Financial Performance Report Guide.

National Criminal Justice Reference Service (NCJRS) - The NCJRS site contains various resources from the National Institute of Justice, the research and development agency of the U.S. Department of Justice. Includes updates from the Office of Justice and the Office of National Drug Control Policy. Also provides information about products and services sponsored by NCJRS. There is an email address to send questions, documents, Web sites, listservs and other resources.

National Electronic Commerce Coordinating Council is an alliance of state and local associations dedicated to the advancement of electronic commerce within governments. Site contains many worthwhile documents for auditors including managing e-mail, a risk assessment guidebook for e-commerce/e-government and more.

National Endowment for the Humanities Program-Specific Audit Guide for State Humanities Councils

National Endowment for the Humanities Program-Specific Audit Guide for Recipients of a NEH Challenge Grant

National Health Care Anti-Fraud Association is an organization composed of private health insurers and federal/state law enforcement officials dedicated to the detection, investigation, and prosecution of health care fraud.

National Infrastructure Protection Center Web site provides two security newsletters - Cybernotes and Critical Infrastructure Development Digest. (Knowledge Resource).

National Society of Accountants site provides information about the NSPA, a national organization representing local practitioners and small businesses. There is information about publications, course availability, membership and more.

National Society of Insurance Premium Auditors Web site includes background information, industry news, publications and more.

Naval Inspector General Web site provides information about the office, online publications, and more.

Nebraska State Auditor of Public Accounts home page that provides information about the organization including the Special Audits and Evaluation Unit which operates a hotline. Includes examples of complaints and concerns.

Netherlands Court of Audit is the official audit organization for the Government. The site includes performance and regularity audit manuals, summaries of audit reports, the legal basis for the Office and more.

Network-1 Security Related Links - Consulting firm with links to security related Web pages and security related newsgroups.

Network-list, the official CPA Guide discussion list, is provided for immediate discussion of accounting topics by interested parties. To subscribe to Network, send an e-mail message to majordomo@cpaguide.com, with the words "subscribe network" in the message body. Note: you must send your request from the e-mail account you wish to use. If you do not, your e-mail message must read "subscribe network other_email_address", with the e-mail address you wish to use substituting "other_email_address." Send mail to Network recipients via network@cpaguide.com. Note: you must be subscribed in order to send messages.

Network Risk Assessment Users Manual  Available in either Word or WordPerfect format from the NIH Information Systems Security page.

Nevada Gaming Commission Audit Division Web site provides information about the organization, manuals, checklists, standards and more for the gaming industry. (Industry Code 7600)

Nevada Legislative Counsel Bureau Audit Division  Web site provides information about the office, list of reports issued, organizational structure and more.

New Hampshire Audit Division List Service Web site for the Office of the Legislative Budget Assistant provides an automated solution to notifying interested individuals about audit reports posted to the Office's web site. (A good example of integrating the Internet into auditing).

New Hampshire Legislative Budget Assistant Web site for the Audit Division provides their mission, staff directory, summaries of reports and links to other sites.

New Jersey Office of the State Auditor Web site provides information about the office, mission statement and full text of recent audit reports in Envoy format (free reader available).

New Jersey Special Investigators Association is a non-profit organization formed to unite insurance fraud investigators for their mutual benefit.

New Mexico Military Institute Internal Audit site provides information about the department, FAQs, and links to other resources.

New Mexico State Auditor Web site of the office responsible for safeguarding New Mexico Taxpayer's Money.

New Mexico State Treasurer   Web site of the office responsible for accounting for taxpayers money. Site provides access to public reports.

New South Wales Audit Office Site includes information about the office, roles and responsibilities, reports and publications and more.

New Technologies Inc.   is a security consulting firm that offers, training and tools for computer forensics. Site provides articles, software, visual aids and more.

NJH Security Consulting, Inc. Web site for a security consultant specializing in Internet penetration testing and Web security. Items of interest to auditors include articles on security related issues and problems.

New York City Comptroller’s Office Audit Bureau Web site for the bureau responsible for auditing city operations. Links to audit reports, audit archives, other resources and the annual report.

New York State Office of the State Comptroller Well organized Web site provides information about the office, audits of state agencies, local government services and audits, the State Comptroller's Assistance Network (SCAN), and links to other useful sites and more.

Nijenrode Business Resources comprehensive list of business resources maintained by Nijenrode University in the Netherlands. Provides links to business resources on the Internet.

Non Federal Audits Team Home Page  provides a "one-stop shopping" for information pertaining to Single Audits and other audits of Education Programs (SFA Audits, Lender Audits, etc). (Non-federal means audits of Federal Funds performed by Non-Federal Auditors). 

Nonprofit Financial Center - organization dedicated to helping nonprofits grow and prosper through practical financial management.

Nordic Accounting Network site is part of the International Accounting Network. Includes regional archives of information as well links to the other Network members.

North American Securities Administrators Association is the oldest international organization devoted to investor protection.

Northern Ireland Audit Office provides information about the office and the types of audits performed.

Northern Territory Auditor-General's Office Web site provides information about the Office, and their reports.

Northeast Insurance Anti-Fraud Group An organization of investigative professionals dedicated to finding fraud in the insurance industry. Site includes topics of past and future meeting and links to other related sites.

North Carolina Department of Transportation Internal Audit Web site provides links to a history of the office, audit reports, charter and more.

North Carolina Office of the State Auditor provides information about the State Auditor's Office, online access to selected audit reports, e-mail request for other reports, and links to other sites.

North Dakota State Auditor Web site provides information about the office, links to audit reports, FAQs, employment information, staff directory and a fraud hotline.

Northampton County Controller Web site provides information about the organization and links to abstracts of the audit reports.

NoticeBored is an information security resource that includes free whitepapers and a free monthly security awareness newsletter (Knowledge Resource).

Nova Scotia Office of the Auditor General Provides information about the office and the services offered. Includes annual reports by the Auditor General.

NT Bugtraq  is a mailing list for the discussion of security exploits and security bugs in Windows NT and it's related applications.

Occupational Safety and Health Administration - OSHA's Web site which includes general information about the agency, Standards, news releases, fact sheets, publications, OSHA Compliance Assistance Tools, and Safety and Health related links on the Internet. Auditors with OSHA audit responsibilities should include this site on their hot list.

OFAC Compliance Web site of a consultant specializing in U.S. Treasury Department economic and trade sanction regulations.

Office of the Auditor General, Alberta, Canada Web site provides a report on Government Accountability and links to annual reports.

Office of the Auditor General, Newfoundland and Labrador Web site provides information about the office, entities subject to audit, reports and more.

Office of the Auditor General, New Brunswick Web site provides information about the office and their publications.

Office of Government Commerce is a UK crown corporation that provides resources for procurement, IT, property and construction, project management and suppliers. The best practices and operational guidance are available for auditors in areas such as business continuity, value for money, IT project evaluation and more.

Office of the Inspector General EPA provides information about the organization, reports, strategic plan and more.

Office of the Inspector General - University of Florida This Web site contains a wealth of information for auditors in the college and university environment and others. Includes a checklist for accounting and administrative controls, control summaries for time records and leave, and tax compliance issues. The UF Software Copyright Policy is an excellent model which includes policies and guidelines, resources and training materials. There are also links to other sites including the Florida Legislature.

Office of Management and Budget site contains links to selected OMB circulars, bulletins, and regulations.

Office of the Provincial Auditor, Ontario, Canada Web site provides information about the office and links to audit reports by ministry and by program.

Office of the Provincial Auditor, Saskatchewan Web site provides information about the office, reports issued and more.

Ohio, Auditor of State The Ohio State Auditor Office provides information about the office and it's division, audit reports released, technical bulletins, publications, links to related sites and more.

Ohio Office of the Inspector General Web site provides information about the Office such as mission and history. There are summaries of investigations, investigation reports, annual reports, FAQs and more.

Ohio Society of CPA's CPA.access site provides information about the organization, news, information exchange, CPE, links to the Top Ten Web Sites for Accountants and more.

Ohio State University Financial Data Finder site provides links to over 140 finance related Web sites including financial news sources, economic databases, financial data, a database of financial criminals and more.

OIG Best Practices provides a list of best practices from the offices of the U.S. Federal Inspector General. The document, compiled by the President's Council on Integrity and Efficiency, includes the best practice, a definition, how used, why it is a best practice and more.

Operational Risk Information Community - information community resource center and forum for operational risk management and measurement professionals.

OptionFinder is an electronic meeting tool that gets everyone involved and keeps meetings on schedule. This keypad based group polling system is used by many organizations in the control self assessment process.

Orange Book Online  provides regulations, policies and procedures for bank compliance issues.

Orange County Florida Audit Division Provides information about the Office, the audit process, a Fraud Hotline, and a list of published reports back to Fiscal Year 1987.

Orange County Internal Audit Department Web site for this California county provides information about the office, control self-assessment, internal control and more.

Oregon Secretary of State Audits Division Web site includes information about the office, report summaries, fraud hotline and more.

Organization of Local Government Auditing (OLGA) is an initiative of Scandanavian auditing firms responsible for the auditing local government entities in their respective countries. The Web site provides information about the organization and their members as well as links to other audit organizations.

Organized Crime Home Page Web page provides a compendium of articles and resources about organized crime and other illegal activities.

Orlando Internal Audit Office Web site provides their mission statement, a list of audit reports available, links to their hotline, revenue auditing and more.

Paisley Consulting   Web site for a vendor of products that address the needs of today's changing internal audit departments. Products include AutoAudit (audit automation software), and Workforce (audit staff scheduling software).

Password Management Best Practices document describes and justifies current best practices for password management in an enterprise network.

Patton & Patton Software Home page of the developers of Flow Charting software. Provides information about the company and it's products. There are links to flowcharting resource materials including application stories, helpful publications and sources, common symbol definitions, and sample charts and diagrams. E-mail support is available.

Payroll Question and Answer Forum form the American Payroll Association is a listserve that is a source for question and discussion on payroll practices and procedures.

Peer Review Practice Aids provides details on how to prepare for a peer review, templates, links and more.

U.S. Army Training and Doctrine Command Center OIRAC - The Office of Internal Review and Audit Compliance Web site contains listings of ongoing audits from Army Audit Agency, DoD-IG, General Accounting Office, and local Internal Review audits. There are also past audit reports from GAO, Army Audit Agency, and other select audits. The site also includes pointers to selected audit resources geared to the Internal Review Audit Community.

Pennsylvania Auditor General Interactive tour of Pennsylvania's Taxpayer Advocate provides information about the office, audit results and career opportunities.

Pennsylvania Institute of Certified Public Accountants site contains information on Education, Government Relations Communications including the table of contents for its journal and pointers to its officers and chapters.

Pentana Software developer Web site that provides audit automation products, including resource planning, automated checklists and more. The site provides free demonstration software to evaluate the product.

PeopleSoft Reporting List (PSREPORT) - Reporting is an essential part of any PeopleSoft implementation, a Higher Education Product Advisory Group on Reporting and Analysis was created this year to provide user feedback that will guide the development of PeopleSoft products. The PeopleSoft reporting listserv lets users in all functional areas share their reporting problems, questions, and solutions. To subscribe send an e-mail to: listserv@listserv.it.northwestern.edu and Leave the subject header blank. In the body of the message, write: subscribe PSREPORT yourfirstname yourlastname

PeopleSoft Security, Audit, and Control Discussion Group (PSSAC-L). A listserv devoted to PeopleSoft Security, Audit, and Control has been created. For those of you interested in subscribing to this list send an email (with your signature feature turned off) to: listproc@listserv.acns.nwu.edu. Include no subject line. In the body of the message, type: subscribe PSSAC-L yourfirstname yourlastname (example: subscribe PSSAC-L Jane Doe).

Performance Assessment Guide from the Department of Defense provides a Quality and Productivity Self-Assessment Guide, a Guide for Developing Performance Measures, a Guide For Measuring Customer Satisfaction, Quality and Productivity Self Assessment Questionnaires and more.

Performance Audit Manual from the Comptroller and Auditor General of Bangladesh

Performance Based Management Guide from the General Services Administrations provides eight steps to develop and use information technology performance measures effectively.

Performance Indicator Newsletters and Audit Guide  is a reference guide produced by the UK Audit Commission to help auditors in checking and collecting the best value and Audit Commission indicators. (Industry Code 9400)

Performance Management and Planning Audit Guide Corporate Level from Audit Scotland.

Performance Management and Planning Audit Guide Service Level from Audit Scotland.

Performance Management Guide is an excellent publication from the UC San Diego on managing employee performance. Auditors reviewing the human resource department for their organization can use this guide as a model for setting up an employee performance management system.

Performance Management System Audit Guide from the Australian Queensland Audit Office provides an audit approach, methodology, audit considerations, criteria and more.

Performance Management Systems  provides software tools for HAACP, quality assurance and audit systems. AUDIT-Easy is a tool for the development and conduct of internal and external compliance audits.

Performance Measurement for Government Web site concerns the use and reporting of performance measures for government services.

Performance Measurement Guide from the Texas State Auditor's Office provides information about setting up a performance measurement system and detail on how agencies can establish adequate internal controls in measurement systems in order to assist them in reporting accurate information.

Performance Measurement Handbook of Tools and Techniques is an excellent resource for auditors involved in performance measurement. The Handbook is available in html format or may be downloaded in pdf format for printing.

Performance Measurement Resources is a set of free resources to help you with performance measurement problems. There are articles, links and sample performance measures for various job categories.

Performance Measures for Procurement is a government task force report that provides best practices and procurement performance measures.

Performance Pathways Web site from the Office of Government-wide Policy provides a central resource for information related to the development and use of performance measurement.

Petroleum Accountant’s Society of Canada Web site provides information about the organization, training opportunities, publication list and more.

Philadelphia Office of the City Controller Web site provides information about the office, access to City Economic Information, and a searchable audit database.

Portland City Auditor's Office includes general information about the City of Portland, Oregon Audit Services Division. Includes list of all audit reports issued, abstracts of audits (under construction), and links to other resources.

PracticeWeb The PracticeWeb(TM) system provides UK accounting firms with a unique web site presence supported by a wide range of site content. The system is designed to enable firms to create or modify their own site, while sharing a vast library of reliable, regularly updated client resources.

Practical Guide to Corruption Prevention prepared by the Independent Commission Against Corruption is an excellent resource for developing a fraud and corruption program within organizations. Modules include risk assessment, ethics, cash handling, purchasing and more.

Preliminary Guidance for Deterring Money Laundering Activity is a resource guide from the Securities Industry Association.

Premium Audit Advisory Service provides publishing resources and training for premium audit departments.

Prentice Hall Publishing searchable site for accounting, audit, and technology books.

Preventing Business Fraud, a newsletter from the Institute of Management and Administration, provides recent articles on the subject.

PricewaterhouseCoopers site provides information about the organization and links to their global network.

Princeton Office of Internal Audit

Site provides information about the office, their Charter, Objectives, audit guidelines, and links to other useful resources.

Principles of Corporate Governance is a document from the Organization for Economic Cooperation and Development.

Principles of Data Protection were issued by the UK Information Commissioner and establish the guidelines for processing personal data.

Process Impact Self Assessment Checklists Consultant site that contains checklists for requirements engineering, process improvement, project management and software contract management.

Procurement Policies and Procedures Handbook for the Commonwealth of Massachusetts includes best value guidelines, role of procurement for managers, contract categories and more. This is a good reference document for auditors reviewing and comparing best practices.

The Pros and the Cons Web site of Gary Zeune, a recognized fraud expert provides links to articles, speakers and more.

Professional Audit Information Network (PAIN) Group - networking tool for the global audit community. Tapping into the resources of AuditNet the goal of  this group is for collaboration among auditors around the world. The synergy created by this network should benefit auditors as well as the organizations they work for.

ProfessionalCity.com is a vertical industry portal that provides research material and information regarding related products and services for specific professions. There are currently "neighborhoods" for law, marketing and accounting.

Professional Ethics Resources on the WWW  provides links to sites on the subject.

Professionals Online Directory of WWW sites organized byprofession. Classifications include accounting, finance, business and more. Resources for accountants are organized into CPA Exam, Theory, Practice, Auditing, Commercial Law, Tax, SEC Accounting and more. Financial resources include business and personal finance, and digital cash.

Project Management Body of Knowledge Guide

Project Management Institute Web site for the organization for project management professionals includes information about the organization and available resources. The site includes a comprehensive Guide to the Project Management Body of Knowledge. The Guide is in pdf format and requires an Adobe reader (available for free). The Guide alone makes this site a sure bookmark for all auditors, accountants and financial professionals.

Protiviti KnowledgeLeader Internal Audit and Risk Management Community is an online service providing tools, templates, checklists, methodologies and other resources for addressing business and technology risk. The service is provided by Protiviti, an independent firm dedicated exclusively to risk consulting and internal audit. You can sign up on-line for a free 30-day trial of this subscription-based Web site.

Public Audit Forum  The public audit agencies, the National Audit Office, the Northern Ireland Audit Office, the Audit Commission for Local Authorities and the National Health Service in England and Wales and Audit Scotland and the Accounts Commission for Scotland, established the Public Audit Forum to provide a focus for developmental thinking in relation to public audit. Resources include publications on audit topics.

Public Employee Retirement Administration Commission (PERAC) Audit Unit  for the Commonwealth of Massachusetts provides audit tools including an internal control questionnaire, contract audit, and IT audit questionnaire.

Public Pension System Key Risks is a document from the APPFA that identifies the risks and common practices to address those risks.

The Public Service Commission of Canada Audit and Review Site includes information about the PSC, monographs and reports, methodologies used and links to other related site.

Pupil Accounting Manual from the Michigan Department of Education provides guidance on pupil membership requirements and count procedures.

Pupil Auditing Manual from the Michigan Department of Education provides guidance to ISD auditors on pupil auditing standards.

Purdue University Internal Audit Web site provides information about the office, a guide to Internal Controls, links to other resources and more.

QS-9000 Auditor's Checklist

QSAK software used to schedule, manage analyze and conduct internal audits, assessments, tests, inspections. This management tool designed to organize, direct, document, and report on internal
and external audits. Free limited version is available by sending an email to editor@auditnet.org.

Quality Assurance Review Guide from the Texas Department of Information Resources was developed for reviewing major information resources projects.

Quality Online Forum is a subscription service available via dial-up or via the Internet. There are links to proprietary databases, resources, and other quality sites.

Quality Auditor Home Page resource page for quality auditors. Includes links to the ASQC, the Quality Auditor division, listserv for Good Laboratory Practices, newsgroups and more.

Quality Digest Magazine The Quality Digest electronic magazine covers quality management issues. Examples of topics include how-tos, case studies, benchmarking, reengineering and more. The site maintains both current and back issues.

Quality Network site provides links to resources on quality management, ISO 9000, environmental and safety management. Will include environmental and safety management auditing advice.

Queensland Audit Office Home Page includes information about the office and links to other sites.

RACF-L (RACF-L@UGA.CC.UGA.EDU) is a Discussion List devoted to the topic of Remote Access Control Facility. Auditors in organizations that use this security tool should consider subscribing to this e- mail discussion group. You can join this group by sending the message "sub RACF-L your name" to listserv@uga.cc.uga.edu. Note: This is a high volume list specifically designed for audit and security personnel using RACF.

Raptor Systems Security Library provides links to a variety of security articles.

Real Estate Accounting Professionals Forum site sponsored by a financial products vendor includes a discussions area with topics on software support and managerial issues. There are software reviews, sample products and links to related internet resources.

RedTree Development Inc. produces a free software tool called Wilbur which is useful for forensic auditing. The tool searches and organizes an entire hard disk. The tool is available for free download at the Web site.

Related Party and Related Parties Transactions Toolkit from the AICPA, provides guidance for auditors.

The Report of the Consumer Electronic Payments Task Force (April 1998) -- 

Research Institute of America is a publisher of U.S. federal, state and local tax information and analysis. The site provides weekly updates on tax information, product reviews, demos, and employment opportunities.

Researching Businesses Online information resources for researching businesses.

Researching Companies Online provides a step by step tutorial on finding company and industry information on the World Wide Web.

RespondaNet is the Web site for the Americas' Accountability Anti-Corruption project. The site contains information in English and Spanish including Accountability, the quarterly newsletter, links to related sites, publications, event listings and more.

Restaurant Internal Auditors Executive Study Group  is a group comprised of internal auditors from the chain restaurants that belong to the National Restaurant Association. The group meets twice a year to discuss issues such as Point of sale systems, Internet security, Automation of the audit function, Crisis management and International franchise auditing. (Industry Code 8600)

Review of Telephone Costs and Services Audit Guide

Review Information Network Web site provides audit publications and guides from the Treasury Board of Canada.

Rhode Island Society of CPAs Site of this professional society provides links to Internet resources and information about the organization.

Risk Analysis Tools web site for Simtools and Formlist, provide Excel spreadsheet risk analysis and formula auditing. These Excel macros were developed to facilitate applications of probability and statistics, and to help managers do complex decision analysis.

Risk Assessment Best Practices  as compiled by the President’s Commission on Critical Infrastructure Protection.   

Risk Assessment Guidebook for E-commerce/E-government This guidebook from the National Electronic Commerce Coordinating Council, was created to assist auditors and others interested in evaluating the risk factors involved in providing services electronically.

Risk Assessment Library Web site from the San Jose City Auditor provides risk, threats and control matrices for local government audit areas.

Risk Audit Risk Audit's website provides useful information for internal auditors including risk benchmarks, case studies, an insight into fraud and a description of their training services.

Risk Management Audit Guide from the Treasury Board of Canada provides review guidance for auditors including risk identification, compensation, volunteers and more.

RISKWeb - Information resource for academics and professionals interested in risk management and insurance issues. The RISKNet WWW server is a service of the RISKNet mailing maintained at the University of Texas at Austin. The RISKNet mailing list provides individuals around the world with a forum for open discussion of Risk and Insurance issues.

Risk Assessment Web page breaks down the process into 6 basic steps.

Risk Assessment and Risk Management Web site for a project that provides tools and articles on risk related subjects. There is a risk glossary and internal audit risk bibliography that professionals will find useful for research and background on the subject.

Risk Assessment and Control Design WWW Resource Kit is a project of KPMG and includes a virtual library on the topic. There are articles and guides and a moderated mailing list on the subject of CSA.

Risk Assessment Do's and Don'ts Professor Boritz provides guidance on risk assessment for internal auditors.

RiskInstitute.ch Web site of the International Financial Risk Institute provides links to risk resources, key concepts, risk glossary, forums and more. (Knowledge Resource)

RiskList is a KPMG moderated mailing list forum for discussions on control and risk management issues. Join RiskList by sending an email message to majordomo@kpmg.ca with the words "subscribe risklist" in the body of the message.

Risk Management and Internal Auditing Site at Rensselaer Polytechnical Institute includes loss prevention policies and procedures, Internal Control Manual, Conflict of Interest Policy Statement and more. Most files in Adobe Acrobat (pdf) format which requires the Adobe Acrobat reader, available free by download.

Risk Ranking and Security Controls Web site of Jerry FitzGerald and Associates. Access a downloadable working copy of RANK-IT(R) (and 16 page manual), a DOS-based risk ranking program and methodology that automates the ranking process. Information is also available on other information systems books and software.

RMIT Internal Audit Group is the Web site for the auditors of the Royal Melbourne Institute of Technology. The page includes information about the department, charter, FAQs, links to other audit sites and more.

Robert Half Web site provides resources for job seekers including job openings.

Rothstein Associates Homepage for industry's primary source of information on disaster recovery. Contains an extensive index of material on disaster recovery and links are planned to resources for business continuity and disaster recovery professionals.

Rutgers Accounting Web (RAW) Site - located at Rutgers University and mirrors the ANet WWW site.

St. Charles County Auditor Web site provides information about the office, their annual audit plan, links to audit reports and more.

Saipan, Office of the Public Auditor Web site for the official auditor of the Commonwealth of the Northern Mariana Islands provides information about the office, reports issued, government ethics, links to other resources and more.

Sales System Control Objectives from the University of Manitoba provides system implementation control objectives for this functional area.

Sampling and Surveying Handbook from the Air University provides guidelines for planning, organizing and conducting surveys. The site includes guidance on selecting a sample size with a corresponding free program available for download.

Sampling Methodologies from the Comptroller of the Currency provides an excellent guide to methods, plans and procedures.

Sampling Plans Web site for a software vendor provides a tutorial on sampling, a best practices area, software area and discussion forum area.

San Diego County Auditor's Department Web siteprovides information about the department, goals, services, job information, FAQs and more.

San Jose Office of the City Auditor Web site provides information about the Office, types of audits performed, FAQs, benefits to the City, org charts, and a list of issued audit reports.

SANS Institute Online The System Administration, Networking and Security Institute is an education and research organization for system and network administrators and security professionals. They provide resources and tools for professionals in related fields. Their email newsletters are a valuable knowledge resource for IT auditors.

SAPAuditor website aims to bridge the divide between technical SAP issues/information and the financial auditor.

Sarbanes-Oxley Act Community Forum community portal is designed to facilitate the exchange of information between those seeking to comply with the requirements of this important legislation. It is also intended to act as a guide, offering useful resources and tips.\

SOX 404-l  an email discussion list to discuss Sarbanes-Oxley 404 issues, share resources and experiences, ask questions and gain a better understanding of compliance issues related to the Act

Sarbanes-Oxley Act Listserve the purpose of this listserve is to provide a forum for the discussion of the new financial reporting, internal controls, and enhanced regulatory powers under the Sarbanes-Oxley Act. The SOA list will also address enforcement initiatives by the SEC and DOJ as those agencies apply the tools under the SOA.

Sarbanes-Oxley Knowledge Network  is a subscription based service operated by the Institute of Management Accountants. Cost $75. They also offer an email discussion list.

SBT Accounting Systems The Computerized Accounting Home Page is maintained by SBT for computerized accounting users and professionals. The site has links to archives of the biz.comp.accounting newsgroup, information on CompuServe accounting related forums, the U.S Small Business Administration, and accounting software vendors. There is also a survey comparison of 115 accounting systems.

School District Audit Package from the South Dakota Legislative Auditor provides guidance for independent public accountants auditing South Dakota school districts.

Scout Report for Business and Economics is an electronic newsletter from the Internet Scout Project. The Report is published every other week and delivered via email. To subscribe to the Business & Economics Report, send email to scoutlst@cs.wisc.edu. In the body of the message type: Subscribe SRBUSECON.

Seattle, Office of the City Auditor Web site for the City's independent auditor provides audit reports, a description of the audit process, a Whistle Blowers page, links to other audit offices, an excellent newsletter with a Performance theme and more.

Securities and Exchange Commission (SEC) provides free Internet access to the EDGAR database. EDGAR on the Internet began as a trial project in 1993 with New York University and the non-profit Internet Multicasting Service. Over 3 million documents were distributed and the rate of access in 1995 is over 17,000 documents per day. The Internet database makes key financial information available to anyone with Internet access. 

Securities Industry Association brings together the shared interests of more than 600 securities firms to accomplish common goals. The Web site includes a section on best practices which should be useful for auditors in the industry.

Securities Industry Association Internal Audit Division Web site of the professional organization representing Internal Auditors from banks, broker-dealers, insurance companies, mutual funds, public accounting firms and self-regulatory agencies associated within the securities industry. (Industry Code 8600)

Security Auditors Research Assistant Web site for a third generation Unix-based security analysis tool.

Security Awareness dedicated to increasing security awareness among the general population and the technology community. The Basic Security section is focused on the average person. The Advanced Security section will be of interest to technologists, senior management and legislators. Includes an info security and risk management section.

Security & Hackerscene Web site with a comprehensive set of links to security and hacker information. Covers all aspects of Internet security on Unix, X Windows, articles, hacker sites, security software, newsletters, and files.

Security Benchmark  is a Web site with a link to Dan Swanson's comprehensive security resource list.

Security-Focus Web site is designed to facilitate discussion on security related topics, create security awareness, and to provide the Internet's largest and most comprehensive database of security knowledge and resources to the public. Resources include free tools, a library, industry and security news, forums (SecurityJobs etc.) and more.

Security Information Management Online Simon contains links to security news, access controls, and a directory of security resources.

Security Magazine is a publication for corporate and commercial buyers of security and other products in business, industry, and government. The site includes an online database of products and articles on security issues.

Security Newsletter, authored by noted security expert Winn Schwartau, provides latest security tips, product news and analysis to help reduce your network's vulnerability. Free subscription to this e-mail newsletter available at Network World Web site.

Security Policy Guide is a Web site providing interactive information security policies and is sponsored by The ISO 17799 Directory: Services & Software for ISO 17799 Audit.

Security Resource Net site of the National Security Institute provides information on security related topics including computer alerts, products, a virtual security library and more.

Security Risk Analysis is a Web site that explores the basic elements of risk, and introduces a security risk assessment methodology and tool used by many of the worlds major corporations.

Service Contracting: A Guide to Best Practices from the Navy Acquisition Reform Office.

Sick Leave Management Audit Guide form the Treasury Board of Canada provides guidance for reviews in this area. Sections include a model for sick leave management, planning and performing the audit, and more.

Site Security Handbook Product of an Internet Engineering Task Force work group. This document provides auditors with guidance on how to deal with Internet security issues. Useful for designing audits and reviews of Internet security.

Single Audit Guide - State of Alaska designed to assist entities and auditors with state single audit requirements.

Single Audit Guidelines from Wisconsin provides online information for entities and auditors reviewing state compliance. Includes a Family Care Audit Guide.

Single Audit Guidelines for Programs from the Higher Educational Aids Board

Small Business Management Audit is a series of questions designed to assist the small business manager in candidly and honestly evaluating strengths and weaknesses and defining opportunities and potential difficulties.

Small Business Spreadsheet Factory Jaxworks was created to make available to the small business owner foundation tools of the 5 top U.S. business consulting firms. Site contains numerous free worksheets and analysis tools that will definitely come in handy for all auditors.

Social Responsibility Audits is a public accounting Web site containing articles, standards, guidelines and more on the subject.

Social Security Death Index is a freely accessible database of the Social Security Administration records of deceased individuals. Handy tool for audits of organization retirees.

Society of Management Accountants Home page for the organization that represents Canadian Certified Management Accountants. Site has information about the designation, a library including articles from current and past issues of CMA Magazine, member news and more.

Software Asset Management from Microsoft - this site provides excellent tools, checklists, guides and more to manage software within your organization.

Software Auditing Home Page Site provides a review of software auditing systems, evaluations, notes and implementation plans. Includes links to related audit sites.

Software Compliance Auditors Toolkit CD-ROM based toolkit for auditors, managers and accountants to do a thorough desktop audit, on demand, of any PC with a fitted or external CDROM, to IDENTIFY what is installed on that specific PC. (Discount available for AuditNet users).

Software Information Industry Association The Software Information Industry Association (SIIA) formerly the Software Publishers Association, homepage on the World Wide Web has information available on SIIA Publications, Anti-Piracy Programs, and more. This is a great resource for software compliance auditing.

Software Information Industry Association CSM Forum is designed to foster communication between Certified Software Manager's on issues surrounding effective software asset management.

Software Management Policy Manual from the State of Connecticut provides their policy statements, agency resposibilities, and software use policies. This excellent resource is a model for combating organizational software piracy.

Software Program Manager's Network was created for managers of large-scale, software-intensive development/maintenance projects to more effectively manage by identifying best management practices, lessons learned, and support. Site has a number of useful guides including The Program Manager's Guide to Software Acquisition Best Practices.

Solutions for Auditors Web site for a software consultant that helps auditors implement technology for products such as Galileo, IDEA, WizRule and security tools.

Source Services is the Web site for one of the leading financial employment services. There is articles on career development, a strategic staffing guide, the Salary Survey on Demand and more. This is a great site for audit departments looking to fill positions or for auditors seeking information on their worth in the job market.

South Australia Auditor General government Web site provides information about their office and the reports issued.

South Carolina Audit and Certification Web site provides information about the office, audit program, internal control questionnaire and more.

South Carolina Comptroller General Web site provides information about the organization, monthly financial reports, their Comprehensive Annual Financial Report and more.

South Carolina Material Management Office Audit Certification site provides information about the office, audit reports, ICQ's , programs for procurement audits and more.  

South Dakota Legislative Auditor Web site of the Department of Legislative Audit provides information about the office, services offered, and support resources for their customers. Support resources available for counties, cities, school districts, independent public accountants, legislators and taxpayers.

South Dakota State Auditor's Office Web site provides information about the office and the tasks performed.

South Florida Water Management District Inspector General's Office Web site has information about the office, charter, audit reports and more.

Southern African Institute of Government Auditors Web site provides information about the organization, publications, standards, guidelines, training information, a discussion forum and more.

Spreadsheet Audit Tool  Web site provides free add-ins for Excel including formlist a simple auditing tool that adds procedures for displaying the formula of selected ranges.

Spreadsheet Detective  is a financial audit error Excel add-in and Euro conversion tool. A free evaluation copy is available for download from the site.

Spreadsheet Page is a comprehensive site with information and links on all spreadsheet programs, books, and especially tips on what to do when you need help with a spreadsheet problem.

Spreadsheet Professional a collection of tools to enable you to build, test, document and use your spreadsheet models more quickly and effectively, and at the same time reduce the number of errors created. Free download of 100 row trial version available from the site.

Spreadsheet Research is a repository for research on spreadsheet development, testing, use, and technology. Sections include reports of errors in practice, audits, development and audit experiments, questionnaire and interview studies, the Year 2000 spreadsheet problem and more.

Spreadsheet Risks Web site is devoted to issues around spreadsheet standards for design, development and audit. Contains links to spreadsheet auditing tools.

SpreadsheetSox.com provides spreadsheet and Sarbanes-Oxley links, articles, forums and more.

SpreadsheetStyle.com mega Web site devoted to the topic includes style tips, auditing techniques, models, and the most comprehensive set of links to spreadsheet resources that we have ever seen. 

Standard Audit Programs from NC State cover financial accounts, receipts/receivables, disbursements/purchasing, human resources/personnel, and CAMIS/MIS.

State Internal Audit Advisory Board   Auditing solutions, online training and education resources for the State of Illinois internal audit professionals.

Statistical Sampling for Auditors RAT-STATS is a package of statistical software tools used by the Office of Audit Services in the Department of Health and Human Services. It was designed to assist auditors in performing random samples and evaluating the results. This site includes the manual and a self extracting file for the program.

StudyWeb is a site designed for researching a variety of topics using the Internet. The business and finance category includes topics for accounting, economics, federal reserve banks, finance, glossaries, investing, and newspapers on the WEB.

Stanford University Internal Audit Department Web site provides information about the department, their audit program, an Audit Survival Guide for management, Internal Control factors, a Novell Network Security Self Assessment and more.

Statement on Auditing Standards (SAS) No. 70 Web site provides guidance on the subject and links to articles.

Stop Press Daily is an email daily digest of news from an internal audit perspective provided by Risk Audit. (Knowledge Resource)

Strategic Risk is a magazine for corporate governance and risk professionals.