Sarbanes-Oxley Act (SOX): Federal law that mandates specific requirements for financial record-keeping and reporting for corporations, especially sections 302 and 404 regarding internal controls and financial reporting
FISMA: Federal Information Security Management Act establishes information security standards for federal agencies and their contractors
GAGAS: Generally Accepted Government Auditing Standards provide a framework for conducting high-quality audits with competence, integrity, objectivity, and independence
GAAS: Generally Accepted Auditing Standards are systematic guidelines used by auditors when conducting audits on companies' financial records
PCAOB Standards: Standards issued by the Public Company Accounting Oversight Board for the preparation and issuance of audit reports
ISA: International Standards on Auditing provide global standards for the performance of financial audit engagements
AICPA SAS: Statements on Auditing Standards issued by the American Institute of CPAs providing guidelines for audit and attestation engagements
Dodd-Frank Act: Comprehensive financial reform legislation affecting financial institutions and their auditing requirements
HIPAA: Health Insurance Portability and Accountability Act governing privacy and security of healthcare information
FERPA: Family Educational Rights and Privacy Act protecting the privacy of student education records
PCI DSS: Payment Card Industry Data Security Standard for organizations handling credit card data
State Privacy Laws: Various state-specific privacy laws, such as the California Consumer Privacy Act (CCPA), affecting data protection requirements
Gramm-Leach-Bliley Act: Federal law requiring financial institutions to explain their information-sharing practices and protect sensitive data
COSO Framework: Committee of Sponsoring Organizations framework for internal control, providing guidance on risk assessment and control activities
ERM Framework: Enterprise Risk Management framework providing principles and guidance for enterprise-wide risk assessment and management
ISO 31000: International standard providing principles and guidelines for effective risk management practices
COSO Internal Control: Integrated framework specifically focused on internal control components and principles
COBIT Framework: Control Objectives for Information and Related Technologies framework for IT management and IT governance
