Sarbanes-Oxley Act (SOX) 2002: Key federal legislation governing corporate accountability and financial disclosure controls, particularly Sections 302 and 404 which mandate specific requirements for internal controls and financial reporting.
FDICIA: Federal Deposit Insurance Corporation Improvement Act establishing standards for safety and reporting requirements in banking institutions.
Dodd-Frank Act: Wall Street Reform and Consumer Protection Act providing comprehensive financial regulation and consumer protection measures post-2008 financial crisis.
FCPA: Foreign Corrupt Practices Act requiring companies to maintain accurate books and records while prohibiting bribery of foreign officials.
IIA Standards: Institute of Internal Auditors' International Standards for the Professional Practice of Internal Auditing, providing framework for internal audit activities.
IPPF: International Professional Practices Framework offering comprehensive guidance for internal audit profession.
GAAS: Generally Accepted Auditing Standards providing standards for conducting financial audits in the United States.
COSO Framework: Committee of Sponsoring Organizations Framework providing integrated guidance on internal control, enterprise risk management, and fraud deterrence.
Bank Secrecy Act: Requires financial institutions to assist government agencies in detecting and preventing money laundering.
HIPAA: Health Insurance Portability and Accountability Act establishing standards for protecting sensitive patient health information.
SEC Regulations: Securities and Exchange Commission regulations governing public companies' reporting and disclosure requirements.
Federal Acquisition Regulation: Principal set of rules governing the federal government's purchasing process and requirements for government contractors.
State Corporate Governance Laws: Varying state-specific requirements governing corporate operations and internal controls.
ISO 31000: International standard providing principles and guidelines for effective risk management practices.
AML Regulations: Anti-Money Laundering regulations requiring organizations to prevent, detect, and report money laundering activities.
KYC Requirements: Know Your Customer protocols requiring verification and monitoring of customer identity and transactions.
