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AUDITING

Accounting - Auditing Associations and Certification
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AuditNet Resource List
This is the site for KARL: The Official Kaplan's AuditNet Resource List, developed by James M. Kaplan. The List presents a large number of annotated links to sites of interest to auditors and accountants. Coverage is from the local and state level to around the world.

The Internal Auditing World Wide Web (IAWWW)
The IAWWW is developed at Dartmouth "as a production prototype demonstration project that may be able to act as a warehouse of information and knowledge pertaining to the Internal Auditing Profession and Functions across all associations, industries and countries". The site includes a wide selection of news sites.

Institute of Internal Auditors (IIA)
The Audit Resource Center is the site of the IIA, the primary organization for auditors. The site includes a "CIA Certification" link (same URL) giving the requirements for becoming a Certified Internal Auditor (CIA).

Government Auditing Standards
GAGAS, from the General Accounting Office (GAO). "Government Auditing Standards (the "yellow book") contains standards for audits of government organizations, programs, activities, and functions, and of government assistance received by contractors, nonprofit organizations, and other nongovernment organizations."

Circular No. A-133 - Revised June 24, 1997
Audits of States, Local Governments, and Non-Profit Organizations from the Office of Management and Budget (OMB). "This Circular...sets forth standards for obtaining consistency and uniformity among Federal agencies for the audit of States, local governments, and non-profit organizations expending Federal awards. "


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Daniel Hanne
Library - 15; x4352;
dhanne@csupomona.edu
Revised 6/03