Sarbanes-Oxley Act (SOX): Primary federal law governing internal controls and financial reporting for public companies in the US. Key focus on corporate accountability and financial disclosure requirements.
FDICIA: Federal Deposit Insurance Corporation Improvement Act requirements for financial institutions' internal control assessment and reporting.
Securities Exchange Act: Fundamental securities law requiring accurate financial reporting and disclosures for publicly traded companies.
Foreign Corrupt Practices Act: Anti-corruption legislation requiring companies to maintain accurate books and records and implement adequate internal accounting controls.
IIA Standards: Professional standards issued by the Institute of Internal Auditors providing framework for internal audit activities and quality assessment.
COSO Framework: Committee of Sponsoring Organizations framework providing integrated guidance on internal control, risk management, and fraud deterrence.
GAAS: Generally Accepted Auditing Standards providing guidelines for conducting financial audits in the United States.
Bank Secrecy Act: Key financial regulation requiring financial institutions to assist government agencies in detecting and preventing money laundering.
Dodd-Frank Act: Comprehensive financial reform legislation affecting corporate governance, risk management, and internal controls.
HIPAA: Healthcare Insurance Portability and Accountability Act governing privacy and security of healthcare information.
SEC Requirements: Securities and Exchange Commission regulations governing public company reporting and internal control requirements.
Gramm-Leach-Bliley Act: Financial privacy law requiring financial institutions to explain information-sharing practices and protect sensitive data.
State Privacy Laws: Various state-specific regulations governing data privacy and protection requirements.
GDPR Considerations: European Union's General Data Protection Regulation implications for US companies handling EU resident data.
ERM Framework: Enterprise Risk Management guidelines for identifying, assessing, and managing organizational risks.
Basel Requirements: International banking standards affecting risk management and capital requirements for financial institutions.
State Corporate Governance Laws: State-specific legislation governing corporate operations, reporting, and compliance requirements.
State Audit Requirements: Specific audit and reporting requirements varying by state jurisdiction and industry.
