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Kaplans AuditNet Resource List (KARL) June 1, 2001

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Kaplans AuditNet Resource List (KARL) June 1, 2001 ...

    ?Kaplan's AuditNet Resource List (KARL)

    April 2005

    V 2005

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    The Auditor's Guide to Internet Resources 2nd Edition in electronic

    format is available to AuditNet subscribers. Go to www.auditnet.org for details.

    ***************************************************************

Copyright 1994-2005 AuditNet? LLC Single copies of this list from its networked sources or of

    specific entries from their networked sources, may be made for internal purposes, personal use, or

    study by an individual auditor, an individual audit department, or an educational or research

    institution. The list may not be otherwise reproduced or republished in entirety, in print or

    electronic form, without permission from James M. Kaplan, jmkaplan@ix.netcom.com

(The information on this list is the most current available and selected on the basis that it may be

    helpful and useful. The author of this list makes no claims as to the accuracy of the information

    contained in any of the resources and is not responsible for the content of the information provided.

    The author is also not responsible for any costs associated with connecting to those resources or the

    electronic distribution of this list. The appearance of a resource here should not be construed as an

    endorsement).

For a free subscription to AuditNet-L, which includes the monthly updates to Internet Resources

    for auditors, use the form located at www.auditnet.org/subscribe.htm

Send any updates or changes to:

    jmkaplan@ix.netcom.com

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NOTE: In order to meet auditors needs, additions and modifications to the KARL will be

    presented in Section A, followed by the previously listed resources in Section B. Auditors that

    have been receiving the list on a continual basis will only have to refer to Section A to find new

    resources while auditors receiving KARL for the first time will have new and old resource listings.

SECTION A Newly Added Resources, Modifications &

    Resources No Longer Available

    Newly Added Resources (Recommend a Web site to add):

Modifications & Resources No Longer Available:

    Please let us know of links that are no longer working. We will update the online version of the AuditNet Resource List as we learn of changes. The Word and PDF versions will be periodically updated to reflect changes.

SECTION B

A

    404 Institute (http://www.404institute.com/) KPMG established an open forum for the exchange of

    ideas and a venue for the development of research and leading practices related to; meeting the requirements of section 404 of the Sarbanes-Oxley Act of 2002, effectively leveraging current and future investments in internal controls, and enhancing the overall integrity of the financial reporting process.

    Abagnale & Associates (www.abagnale.com/) Web site for the secure document consulting company run by Frank Abagnale, one of the world's most respected authorities on the subject of forgery, embezzlement and secure documents.

    ABREMA (www.abrema.net/abrema) Web site for the Activity Based Risk Evaluation Model of Auditing which is a normative model of assurance auditing used in both teaching and research.

    Academy of Accounting Historians (http://accounting.rutgers.edu/raw/aah/) organization that encourages research, publication, teaching and the interchange of ideas for accounting history and its relationship to business and economic history. Site provides information about the Academy it's organization and services offered. There is also a publication section with links to research papers and abstracts.

    Accountancy Age (www.AccountancyAge.com/) is a Web newswire for UK accountants and financial professionals. Categories include headline news, business, practice, tax, IT, public services and news digest. You can also subscribe to each area and receive email updates. This is a great knowledge assembly resource and portal for UK auditors.

    Accountancy Edition-Sift (www.sift.co.uk) Web Search site for accounting professionals. The accountancy edition of Sift draws together a wide collection of relevant Internet resources for an accountant doing business in the UK. Includes access to accountancy news and company directories (ICC, Infocheck, Dun & Bradstreet and others), as well as a wide collection of financial, news and market research databases from DataStar. Maintains links to other relevant web sites. Subscription service available.

    Accountants Online (http://www.accountantsonline.com.hk/) Pacific Professionals Network accounting page of information and resources. Includes What s Hot for Accountants and Accounting Web sites.

    Accountemps (www.accountemps.com/) is the Web site for an International temporary financial staffing placement firm. The site provides an excellent career advisor, salary survey and more.

    Accounting: A Virtual History (http://www.acaus.org/acc_his.html) Web site from the Association of Chartered Accountants in the U.S. provides an excellent historical background on the roots of accounting.

    Accounting and Audit Resources (www.disastercenter.com/audit.htm) from the Disaster Center provides a comprehensive list of links to related sites. The links to accounting and audit associations and organizations is especially useful.

    Accounting and Finance Benchmarking Consortium (www.afbc.org) is an association of accounting and finance professionals in companies that conduct benchmarking studies to identify practices that improve the overall operations of their members.

Accounting, Auditing & Accountability Journal (www.emeraldinsight.com/aaaj.htm) site

    provides information about the Journal and allows browsing of selected articles. Subscription information provided.

    Accounting Education (www.accountingeducation.com/) Web site for academic accountants provides access to news, reviews, jobs, events, journals, links to sites and a library of articles.

    Accounting Education Ideas (www.swcollege.com/vircomm/gita/gita.html) from South-Western College Publishing provides ideas from accounting professors for teaching the subject. Topics include classroom management tips, icebreakers, management accounting ideas, statement preparation and analysis, assets, liabilities and equity. There are also spreadsheet, internal control and other project ideas.

    Accounting Faculty Directory (rarc.rutgers.edu/raw/hasselback/) is the Web site of the Prentice Hall On-line Accounting Faculty Directory, a database compiled by James R. Hasselback. The site provides search capability based on name, school or location.

    Accounting and Finance in Hong Kong and China (www.cityu.edu.hk/afdragon/) The AF Dragon Home Page, a voluntary and independent home page on the region, provides links to a number of accounting, auditing and business resources.

    Accounting and Finance Jobs (www.accountingjobs.com) is a national database of accounting and finance related jobs. This joint project sponsored by AccountingNet and CareerMosaic focuses on employment opportunities in the accounting and finance professions.

    AcctInfoPlus (www.bs.ac.cowan.edu.au/acctinfoplus/) is an accounting resource meta-center developed for the academic and professional community. Site includes the Summa Project, and the Nordic Accounting Network, among others, link users with the latest Internet resources and conferences in accounting. Links are organized by general topics covering academic, regulation, and professional interests.

    AccountingNet (www.pro2net.com/) site is designed as a complete utility on the Web for Accounting related information, products, and services. Serves as a communication network between CPAs and state societies and as a marketing tool for CPAs. Includes a job search

    database and a well-organized page with links to accounting resource material.

    AccountingNet Forum (www.pro2net.com/) provides the opportunity for accounting and audit professionals to communicate with others on various topics of interest including technology and the Internet.

AccountingNet Ireland (www.accountingnet.ie) Ireland accounting & business portal providing up-

    to-date news, articles and publications for accountants & business professionals as well as the online sale of accounting & business solutions (Sage, Big Red Book and more..), tax books & tax cds.

Accounting Research Manager (www.accountingresearchmanager.com) comprehensive online

    database of expert-written analytical accounting, auditing and SEC information as well as primary source data Updated daily, it is the most current, complete and objective resource for your financial reporting needs. Includes an audit library and a free trial is available.

    Accounting Research Network (www.ssrn.com/) is the publisher of the Journal of Financial Abstracts and other documents. After the start up phase this will become a fee based service.

    Accounting Research Tools (www.rutgers.edu/Accounting/raw/aaa/facdev/research/indexed.htm) provides access to scholarly journals, databases and publications maintained by the American Accounting Association.

    AccountingStudents (www.accountingstudents.com/) is a Web site for accounting students provided by AccountingNet. Links to scholarships and discussion forum listings, tips on taking the CPA exam, job information, a research library, accounting firms, and GAAP and GAAS guides, and more.

    AccountNetGuide (www.accountnetguide.com/) Web page of Internet information resources for accountants. Includes mailing lists, newsgroups, and more.

    AcctInfoPlus (www.bs.ac.cowan.edu.au/acctinfoplus/) is an accounting resource metacenter developed for the academic and professional community. Site includes the Summa Project, and the Nordic Accounting Network, among others, link users with the latest Internet resources and conferences in accounting. Links are organized by general topics covering academic, regulation, and professional interests.

    AccountingWEB ( www.accountingweb.co.uk ) AccountingWEB is a virtual hub for UK accountancy professionals offering a range of community based areas and services including an online mall, breaking accountancy and world news, an accountants directory, a popular biweekly newswire, online references, jobs area, discussion area, Q&A, and a chat area.

    AccountingWeb Newswire (www.accountingweb.co.uk/email_lists.html) is a free twice- weekly digest of all the recent news and developments on the website sent to subscribers to AccountingWEB. It keeps you up-to-date with all the important events of relevance to the world of accountancy. To add or remove your self from this mailing list point go the URL provided above. To subscribe to by e-mail, send a message to MAJORDOMO@SIFT.CO.UK and in the BODY of the message type: SUBSCRIBE ACCOUNTINGWEB-NEWSWIRE youre-mailaddress

    (Knowledge Assembly Resource)

    AccountingWEB (US) Newswire (www.accountingweb.com/)The AccountingWEB Newswire is a free weekly digest of all the recent news and developments on the website sent to subscribers of AccountingWEB. It keeps you up to date with all the important events of relevance to the world of accounting, giving you an edge on those less well informed. (Knowledge Assembly Resource)

    AccountingWEB US (www.accountingweb.com) AccountingWEB has recently launched an online workshop series inviting visitors to participate in online chats with topic experts. This complements an already lively accountancy community offering a newswire, configurable online news, as well as opinion polls, specialized searches and an ideas and tips section.

    ACD Call Center Online Learning Center (www.call-centers.org/) Web site resources for reviewing call centers including benchmark statistics and best practices.

    ACL (www.acl.com) is an integrated system of software providing complete control over data access, management, analysis, and presentation. The site offers information about their products, trade shows, seminars and training schedules, as well as online support and the Audit Central page; A Guide to Web Audit Sites. For more info send email to webmaster@acl.com

ACL FORUM (www.prodigy.com.sg/community/) a consultant forum that promotes discussion

    and heightens the awareness of ACL software by providing a newsletter, tips and a resource center.

    ACLUSERS - Statewide ACL Users Group List Used by those individuals using ACL (Audit Command Language) software. It serves as a forum for asking questions about the software, as well as announcements for the ACL user's group. To SUBSCRIBE: send email to

    majordomo@sparkie.osl.state.or.us. Leave the subject line blank. In the body of the email type:

    subscribe aclusers. Hosted by the Oregon State Library. If you wish to unsubscribe, send email to majordomo@sparkie.osl.state.or.us, leave the subject line blank and in the body type: unsubscribe

    aclusers.

    Acquisition Best Practices (tech-info@www-far.npr.gov/BestP/BestP.html) Web site provides links to Office of Federal Procurement Policy Best Practice guides.

    Acquisition Reform Network (tech-info@www-far.npr.gov/index.html) Joint Project of the National Performance Review, Office of Federal Procurement Policy and others, focuses on procurement related issues. There is an Acquisition Best Practices area that auditors may find ideas on reinventing procurement within their organization.

    Activity Based Costing Resources (www.saffin.hq.af.mil/FMC/ABC/index.htm) Web site provides links to an ABC Dictionary, Bibliography, software models, periodicals and more.

    ADM PLUS for Windows (www.pleier.com) Web site of Joseph Plier & Associates provides information about their audit automation software. There are links to newsletter, conference announcements and a full-featured 90 day Evaluation Version or a Production Version of ADM PLUS for Windows is available for downloading.

    Adult Basic Education Audit Program (http://165.74.253.64/labranch/9899compliance/cpabe.pdf) from the California Department of Education.

    Advanced Technology Program (ATP) Audit Guidelines (www.atp.nist.gov/atp/psag-co.htm) are provided by the Office of Inspector General, U.S. Department of Commerce. The ATP is a cost-sharing program between government and industry to pursue high-risk, enabling technologies with significant commercial and economic potential.

    Afentis Security Consulting (www.afentis.com/afentis.htm) Web site provides online resources including advisories, an information security library, tools and software, forums and more.

    Affiliated Conference of Practicing Accountants (www.acpaintl.org) Web site provides information about the organization and the programs offered.

    Air Force Audit Agency Headquarters AFAA Homepage (www.afaa.hq.af.mil) contains links to audit and accounting information, downloadable files, government sites, and Web reference sites including a dictionary, thesaurus, and the CIA World Factbook.

    Air Force FAR Site (farsite.hill.af.mil/) Web site set up by the Air Force for Federal Acquisition Regulations.

    Alabama State Auditor's Office (agencies.state.al.us/auditor/) Web site provides information about the Office, staff, press releases and more.

    Alaska Division of Legislative Audit (www.legis.state.ak.us/legaud/web/default.htm) site provides summary and full text of audit reports.

    AllClear - SPSS Inc. (www.spss.com/software/allclear) allCLEAR is ideal for quality, auditing, IS, training, and human resources. allCLEAR turns a simple text outline into a flowchart automatically.

    Alliance for Redesigning Government the National Academy of Public Administration established the Public Innovator Learning Network with the goal of building an information network for people making government work

American Academy of Actuaries (www.actuary.org) Web site provides information about the

    profession, resources and more. There is an excellent communications guide that could be useful for auditors.

    American Accounting Association Auditing Section (http:/raw.rutgers.edu/raw/aaa/audit/) site provides background information, announcements for accounting conferences and paper deadlines, links to accounting and auditing sites, and technical resources.

    American Accounting Association Government and Nonprofit Section mailing list (AAAGNP-L). The purpose of this list is to share information of specific interest to AAA GNP members including notice of upcoming AAA GNP meetings and their agenda, and to facilitate discussions on a various topics of interest to AAA GNP members. To subscribe to the AAA GNP newsgroup, sponsored by the International Accounting Network (ANet), simply send the following e mail message subscribe AAAGNP-L your first name your last name to listproc@scu.edu.au

AAA Government and Nonprofit Section (http://coborgs.isu.edu/aaagnp/) Web site provides

    information about the organization, research papers and teaching material.

American College of Forensic Examiners (www.acfe.com) This is a not for profit organization for

    professionals involved in forensic examinations and consultation. There are links to criminal justice sites and other forensic links that provide information about forensic accounting (Zeno's Forensic Page). Certain areas on this page are restricted to members.

    American Health Information Management Association (www.ahima.org/index.html) Web site provides background on the organization, searchable clinical and non-clinical library databases, online publications and articles and more.

    American Institute for Chartered Property Casualty Underwriters (www.aicpcu.org/) provides information about property and liability insurance.

    American Institute of Certified Public Accountants (www.aicpa.org/) The AICPA homepage includes general information, member matters, catalogs, conference notices, research links, a Newsflash of professional happenings and more.

    AICPA Online (www.aicpa.org/forums/index.htm) is the Web site for the Forums, an interactive resource for CPAs and other accounting professionals. There are online discussion areas where professionals can exchange ideas and share concerns with other members of the accounting community. Registration is required to access the forum. The Web site provides instructions on how to use the forum, usage policy, and a directory of topics including audit, accounting, information technology and more.

AICPA Information Technology Community (http://infotech.aicpa.org/) The AICPA Information

    Technology (IT) Community is comprised of CPAs who hold the Certified Information Technology Professional (CITP) credential, members of the AICPA Information Technology Section, and CPAs who want to maximize information technology to increase efficiency and boost profits.

    American Payroll Association (www.amerianpayroll.org/) contains articles on payroll topics, information about the organization and more.

    American Productivity and Quality Center (www.apqc.org) site is devoted to TQM and Benchmarking issues. There is information about the Center, membership details, and services offered. The site also includes selected articles on benchmarking, reengineering, and total quality from their publication, Continuous Journey Magazine.

    American Public Transportation Association Internal Audit Committee (www.apta.com/intaudit/) promotes standards of performance and conduct for audit organizations within the transit industry.

American Society for Quality (www.asq.org)

    American Society of Questioned Document Examiners (www.asqde.org) is the Web site for hand writing experts and information about the organization, on line database references, referral listing, links to forensic sites and more.

    American Society of Military Comptrollers (www.asmconline.org) is the professional organization for military controllership (professions of financial management in the Department of Defense and Coast Guard). The site includes information about the organization, local chapters, membership, career opportunities, professional development and more. The links section provides access to many additional resources for DoD financial professionals.

    American Society of Women Accountants (www.aswa.org/) site provides information about the organization, membership, scholarships, and a directory of Chapter presidents. This organization represents a good networking tool for auditors.

    American Society for Quality Control (www.quality.org/) (ASQC) professional organization for persons employed or interested in the field of Quality Science.

    Anchorage Internal Audit (www.ci.anchorage.ak.us/Services/Departments/Audit) Web site provides information about the office, their annual audit plan, and links to reports.

    ANet (www.csu.edu.au/anet) is a co-operative venture of a number of individuals and academic institutions around the world seeking to provide a networked, electronic forum for information exchange and the discussion of Accounting and Auditing issues. The site includes a variety of electronic mail discussion groups and an on- line database of information.

    ANet Mailing Lists (www.csu.edu.au/anet/lists) One of the major services provided by ANet is mailing lists in a range of areas. The principal mailing list is ANews-L which provides information on a variety of coming events, new publication and important developments on the Internet. Subscribe to the ANews-L list by sending e mail to ANews-L-request@listserve.csu.edu.au. In the subject line of the message type SUBSCRIBE. Archives of the various ANet lists are maintained at www.csu.edu.au/lists/anet/lists. ANet mailing list subscriptions should be sent to listname-request@listserv.csu.edu.au with the subject line "subscribe" and the message body left blank. Replace listname with the name of the list you would like to subscribe to. For example subscribe to AAudit-L by sending your request to AAudit-L-request@listserv.csu.edu.au. For general information on subscribing go to www.csu.edu.au/anet/lists/list_protocol.html.

Annual Percentage Rate Calculation Program for Windows (APRWIN)

    (www.occ.treas.gov/aprwin.htm) is a free tool from the Comptroller of the Currency that verifies annual percentage rates and reimbursement adjustments on loans secured by real estate or a dwelling.

    Anti-Money Laundering Tools (www.bankersonline.com/aml/aml_tools.html) from Bankers Online provides audit tools you can use for your BSA, OFAC, PATRIOT Act, anti-terrorism, and customer identification needs.

    AntiOnline (www.antionline.com/) is a megasite devoted to the subject of computer security. Site includes a virtual library based on user level, archives, special reports, a local file search engine and more.

    ANSTO Policies (www.ansto.gov.au/ansto/Policies/policy_manual.htm) Web site includes examples of polices for finance management, fraud control, internal control and risk management.

ANZ Internal Audit Group Mailing List

    (www.admin.uq.edu.au/internal_audit_office/STRATEGIC%20PLAN_files/mailing%20list.htm#general%20list)

    allows for the free exchange of ideas for internal auditors of Australian and New Zealand universities and other interested participants. The site provides information for subscribing to the ANZUIAG-L list. This list was previously called INTAUDIT-L)

    ANZUIAG (www.admin.uq.edu.au/internal_audit_office/anzuiag1.html) is the Web site for the Australian & New Zealand Internal Audit Group at the University of South Australia. This page provides links to other Australian

    and New Zealand Universities.

    A Pocket Guide to Red Flags in Board Reports (www.occ.treas.gov/RF_pock.pdf) from the Comptroller of the Currency.

    Appraising Your Auditors (www.icas.org.uk/members/framewk7.pdf) is a report from the Institute of Chartered Accountants of Scotland. The report provides a framework for the review and appointment of auditors by listed companies.

    Arizona Auditor General (www.auditorgen.state.az.us/) Web site provides a navigation guide that explains about the office and it's reports. There are links to performance, financial and investigative audit reports issued by the Office. The Services section includes manuals, forms and newsletters issued by the Office. They also have employment information and links to other related audit sites.

    Arizona Local Government Auditor's Association (aspin.asu.edu/algaa/) Web site provides a discussion forum, links to resources and information for auditors and more.

    Arizona Society of Certified Public Accountants (www.ascpa.com/) site provides information about the Society, accounting information, links to other sites and the Newsledger.

    Arkansas State Auditor Home Page (www.state.ar.us/auditor/auditor.html) provides information about the office and it's services.

    Arthur Andersen (www.arthurandersen.com/) web site providing information about the firm and its history as well as sections for global best practices, interactive tools and business links.

AS/400 Security Assessments (www.sekchek.com) by SekChek Information Protection Services -

    site for automated host-computer security reviews covering all non-mainframe platforms. Site provides sample review reports for all major platforms and downloadable ―client‖ software explaining how security control settings are extracted without impacting target system.

AS/400 Security Page (http://pages.sbcglobal.net/vleveque/) is an excellent resource for security

    and disaster recovery information. The site has links toAS/400 and IBM sites, general resources for security and disaster recovery, security vendors and more.

    Asian Organization on Supreme Audit Institutions (www.asosai.org/) one of the seven Regional Working Groups of the International Organisation of Supreme Audit Institutions (INTOSAI), was established in 1979. Site includes the Asian Journal of Government Audit and research projects covering areas such as performance auditing guidelines.

    Association Central (www.associationcentral.com) is a Web portal for all things association related. This is an excellent site that auditors can use for contacting professional and trade associations and finding industry information for audit projects.

    Association for Financial Professionals (www.afponline.org) formerly the Treasury Management Association represents a broad spectrum of financial professionals. Web site has a library, news, articles and more. (Industry Code 8600)

    Association of Airport Internal Auditors (www.airport-auditors.org) web site provides information about the organization, officers and directors and conferences.

Association of Audit Committee Members, Inc. (www.aacmi.org) was formed to assist audit

    committee members in meeting challenges through an organization independent of the public companies they serve.

    Association of Certified Anti-Money Laundering Specialists (www.acams.org) is a membership organization that provides a platform for career development and professional networking for individuals and is a resource for financial institutions and related businesses to identify and locate specialists in the rapidly expanding money laundering prevention field.

    Association of Certified Fraud Examiners (www.cfenet.org/) site for the organization of professionals who investigate fraud. Provides information about the Association, the certification program, the Code of Professional Ethics and more.

Association of Certified Fraud Examiners - Tampa Bay Chapter (tampabaycfe.org/)

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