Sarbanes-Oxley Act (SOX) 2002: Key federal law governing internal controls, particularly Section 404 which mandates internal control assessment, reporting requirements, and management's responsibility for maintaining effective internal controls
SEC Regulations: Securities and Exchange Commission rules and regulations that govern public company reporting and compliance requirements for internal controls
PCAOB Standards: Public Company Accounting Oversight Board standards that provide guidelines for auditing, attestation, and quality control
COSO Framework: Committee of Sponsoring Organizations framework providing integrated guidance on internal control, enterprise risk management, and fraud deterrence
Federal Reserve Regulations: Banking-specific regulations including FDICIA requirements for financial institutions' internal control structures
HIPAA: Healthcare Insurance Portability and Accountability Act requirements for healthcare organizations' internal controls regarding patient data protection
FAR Compliance: Federal Acquisition Regulation compliance requirements for government contractors' internal control systems
Dodd-Frank Act: Financial services regulation implementing enhanced internal control requirements for financial institutions
IIA Standards: Institute of Internal Auditors professional standards providing framework for internal audit activities and testing
GAAS: Generally Accepted Auditing Standards providing guidelines for conducting financial audits and internal control testing
State Corporate Laws: State-specific requirements for corporate governance and internal control reporting varying by jurisdiction
Data Privacy Laws: State and federal requirements for data protection, including state privacy laws and industry-specific data protection requirements
FCPA: Foreign Corrupt Practices Act requirements for internal controls to prevent and detect improper payments and maintain accurate books and records
BSA/AML Regulations: Bank Secrecy Act and Anti-Money Laundering regulations requiring specific internal controls for financial transactions and reporting
