Internal Controls



The recently formed Center for Audit Quality (www.thecaq.org) issued comments on SEC and PCAOB proposals related to section 404 of the Sarbanes-Oxley Act of 2002 (SOX 404). The Center supports the proposals, which encourage increased effectiveness and efficiency in implementing the provisions of SOX 404. However, the Center offered technical comments intended to improve the proposals in meeting their overall goal of making implementation of SOX 404 more effective and efficient. The comment letters are available at www.aicpa.org/caq/download/PCAOB_Docket_021_Comment_Letter.pdf and www.aicpa.org/caq/download/SEC_Release_33-8762_Comment_Letter.pdf .

SPONSORED REPORT

Keeping client information safe in an age of scams and security threats

A look at the Dirty Dozen tax scams and ways to protect taxpayer information.

TECHNOLOGY Q&A

How to create maps in Excel 2016

Microsoft Excel 2016 has two new mapping capabilities. J. Carlton Collins, CPA, demonstrates how to make masterful 2D and 3D maps in Excel 2016.

QUIZ

News quiz: IRS enforcement, a hot job, and audit value

The IRS’s 2016 Data Book, a “hot job” of particular interest at this time of year, and insight into how executive and audit committees view the insights from financial statement audits received attention recently. See how much you know with this short quiz.