Macdonald-Kelce Library: Accounting: AIS/Audits

Databases

Academic Search Ultimate This link opens in a new window
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Contains full-text articles in many subject areas. Select research from popular to scholarly and peer-reviewed sources.
Business Source Complete This link opens in a new window
Information on all aspects of business, finance, accounting, international business, SWOT analyses, market research reports, country reports, investment research reports, including videos from the Harvard Business School.
AnswerConnect (CCH) This link opens in a new window
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Users must create an AnswerConnect account using their UTampa email address while physically on campus. Users must also update their account every year. Offers the tools and resources for doing research in federal, state, and international taxation, financial & estate planning, accounting & auditing, special taxation, pension & payroll, etc.
CCH Walkthrough Guides
CCH AnswerConnect Tips (PDF)
Nexis Uni This link opens in a new window
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Full-text news, business, and legal sources including deep archives and up-to-the-minute reports on international, national, and regional news services. Also contains company financial information and Shephard's Citations.
Nexis Uni Search Training
Westlaw Campus Research This link opens in a new window
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Provides access to the entire United States Code, federal regulations, federal and state case law, statutes, etc.
Westlaw Classic Training - Videos (Note: do not click login on training area)
Westlaw Classic Complete Training PDF
There is also a large body of content for news that is organized by geographical location and by topic all gathered from the vast Reuters news organization.

Sarbanes-Oxley Compliance

COBIT
COBIT | Control Objectives for Information Technologies | ISACA
COSO Compliance Software & Management
The Committee of Sponsoring Organizations (COSO) is a group that publishes various risk management frameworks, including its widely used framework for internal business controls for SOX compliance.
A Guide To The Sarbanes-Oxley Act
Sarbanes-Oxley Act Summary and Introduction
Sarbanes-Oxley Act (Cornell Law School)
The Sarbanes-Oxley Act (SOX) is a federal act passed in 2002 with bipartisan congressional support to improve auditing and public disclosure in response to several accounting scandals in the early-2000s.
What Are The Differences Between COBIT & COSO
COBIT and COSO share more than pleasant alliteration. The Committee of Sponsoring Organizations of the Treadway Commission (COSO) and the Control Objectives for Information and Related Technologies (COBIT) both help organizations manage financial reporting controls.
What Are The Differences Between COBIT & COSO
COBIT and COSO share more than pleasant alliteration. The Committee of Sponsoring Organizations of the Treadway Commission (COSO) and the Control Objectives for Information and Related Technologies (COBIT) both help organizations manage financial reporting controls.

Internet Resources

Introduction to Accounting Information Systems (AIS)
An accounting information system (AIS) is a structure that a business uses to collect, store, manage, process, retrieve, and report its financial data so it can be used by accountants, consultants, business analysts, managers, chief financial officers (CFOs), auditors, regulators, and tax agencies.
Accounting Information Systems (AIS) -CFI
An accounting information system (AIS) refers to tools and systems designed for the collection and display of accounting information so accountants and executives can make informed decisions.

US Standards

American Institute of CPAs (AICPA)--Standards & Statements
A professional accountancy association responsible for ethical and auditing standards as well as the development of the CPA Exam.
Federal Accounting Standards Advisory Board (FASAB)--Standards & Guidance
A government entity responsible for establishing federal financial accounting standards and providing guidance in the use of federal financial information.
Financial Accounting Standards Board (FASB)--Standards
An organization recognized by the Securities and Exchange Commission as the designated authority responsible for establishing financial accounting and reporting standards for public and private companies as well as not-for-profit organizations following Generally Acceptable Accounting Principles (GAAP).
Governmental Accounting Standards Board (GASB)--Standards & Guidance
An independent, private-sector organization responsible for establishing accounting and financial reporting standards for U.S. state and local government following Generally Acceptable Accounting Principles (GAAP).
U.S. Securities and Exchange Commission (SEC)--Regulatory Actions
A government entity responsible for enforcing the laws and rules governing the securities industry in the U.S.

Books

Money Laundering Awareness Handbook for Tax Examiners and Tax Auditors by OECD
Call Number: ebook
ISBN: 9789264081093
Publication Date: 2009
The purpose of this handbook is to raise the awareness level of tax examiners and auditors on money laundering. It provides guidance in identifying money laundering during the conduct of normal tax audits.
Audit of the Tax Division's information security program... by IRS
Call Number: ebook
Publication Date: 2020
The objectives of this audit were to determine whether the Tax Division’s overall information security program and practices were consistent with the requirements of the Federal Information Security Modernization Act
Accounting Information Systems by Gale Editors (Editor)
Call Number: ebook
ISBN: 9780028662640
Publication Date: 2014
How is social responsibility viewed by U.S. based companies? How do stocks and bonds differ? Can a corporation be ethical?

Online resources available. The Library is closed for maintenance.

Accounting

Databases

Sarbanes-Oxley Compliance

Internet Resources

US Standards

Books