Wednesday, September 29, 2004

http://news.com.com/Trojan+horse+exploits+image+flaw/2100-7355_3-5385995.html?tag=nefd.top
Trojan horse exploits image flaw September 28, 2004, By Declan McCullagh and Robert Lemos
Beware of two jpeg images that have been identified that once viewed connect to file transfer protocol and install a back door into your infected Windows machine.

Friday, September 24, 2004

http://www.xbrl.org/us/USFRTF/2004-08-15/US%20Financial%20Reporting%20Taxonomy%20Framework-2004-08-15.htm
US Financial Reporting Taxonomy Framework Overview
The purpose of this document is to explain the 2004-08-15 version of the US Financial Reporting Taxonomy Framework, which is designed to be used to express financial statements of public companies using XBRL.
http://www.deloitte.com/dtt/article/0,1002,sid%253D2000%2526cid%253D58359,00.html

Sarbanes-Oxley Section 404: 10 Threats to Compliance This new Deloitte Touche white paper is identifying some of the key internal control compliance issues, drawing on their experiences to date. The document is in pdf format. Before you see what the top threats to compliance that they identify, consider speculating what you think they are. What has the firm found for example about the state of IT controls?
http://www.treasuryandrisk.com/issues/14_8/corporate_governance/306-1.html
FILLING IN THE BLANKS ON SECTION 404 COMPLIANCE By John Labate
This article is an excellent one about the challenges facing everyone as the fist group of companies try to get the attestation of internal controls into compliance by a looming deadline.
In an August speech, Donald T. Nicolaisen, chief accountant at the Securities and Exchange Commission, reiterated that “it is absolutely critical that we get the internal control requirements right”. Also of interest was the paragraph of the article that discussed the role of spreadsheets. And this is just the beginning...after initial section 404 will come the quarterly compliance of Section 302, making internal controls a continuous improvement process.

Tuesday, September 07, 2004

http://www.ey.com/global/download.nsf/Australia/AABS_InControl4/$file/In%20control_final.pdf

This pdf document published by Ernst and Young was released in August 2004. It it called "In Control" and subtitled "Antifraud Programs and Controls". While it is designed from the Australian perspective, it is full of information relevant to controls, whistleblowing, and material risk factors.