Advocacy for the Profession

The IIA recently responded to the draft An Audit of Internal Control Over Financial Reporting Performed in Conjunction with An Audit of Financial Statements - issued by the Public Company Accounting Oversight Board (PCAOB).

The IIA recently responded to the Proposed Instruments 52-108, 52-109, and 52-110, issued by the Ontario Securities Commission (OSC).

Disclosure Required by Sections 404, 406 and 407 of the Sarbanes-Oxley Act of 2002 (Nov. 27, 2002) - The IIA comments on the SEC's efforts to improve disclosures and financial reporting processes. Comments include the proposed rule amendments regarding Sections 404, 406, and 407 of the Sarbanes-Oxley Act of 2002.

Proposed Rules for Improper Influence on Conduct of Audits (Nov. 25, 2002) - The IIA comments on the SEC's proposed rules for improper influence on conduct of audits. The IIA supports this initiative to enhance corporate accountability and improve governance processes for public companies.

National Strategy to Secure Cyberspace (Nov. 18, 2002) - The IIA offers this response to the Critical Infrastructure Protection Board. The IIA is recognized in the draft Strategy as an organization that can help facilitate the understanding, acceptance, and deployment of effective information security practices.

Asian Pacific Economic Cooperation Forum - Best Practices (Aug. 28, 2002) - The APEC Financial Group produced a paper on best audit practices that identifies current issues facing the auditing profession in order to stimulate discussion at its meeting in Los Cabos in September 2002. The IIA offers its comments and thoughts about these issues and in particular how they affect the internal auditing profession.

Proposed Rules for Certification of Quarterly and Annual Financial Information by Principal Executive Officer and Principal Financial Officer (Aug. 19, 2002) - The IIA comments on the SEC's proposed rules changes for certification of disclosure in companies' quarterly and annual reports. The IIA supports this significant initiative to enhance corporate accountability and improve governance processes for public companies.

Government Auditing Standards (April 24, 2002) - The IIA comments on the Government Auditing Standards Exposure Draft issued by GAO in January 2002. The exposure draft proposes a number of substantive changes, many of which should be welcomed by the profession. Our detailed comments and suggested changes are enclosed.

Other responses are available.

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