Research Studies/Discussion Papers
NEW! Accounting Control Assessment Standards: The Missing Piece in the Restatement Puzzle
COSO 1992 Control Framework and Management Reporting on Internal Control over Financial Reporting: Survey and Analysis of Implementation Practices
Executive Summary
PowerPoint Presentation in PDF format

Statements on Management Accounting
SMA - Enterprise Risk Management: Frameworks, Elements, and Integration
SMA- Enterprise Risk Management: Tools and Techniques for Effective Implementation

Webcasts
SOX and Small Business – January 2007
Role & Influence Series Part 1: SOX: Silence is NOT Golden – January 2007
Role & Influence Series Part 2: Beyond SOX: Championing Enterprise Risk Management – February 2007
Role & Influence Series Par 3 GRC: The Next Frontier – March 2007
SOX 404 Breaking News: Are We There Yet? – June 2007

Comment Letters/Position Statements
Paul Sharman remarks to SEC Committee on Improvements to Financial Reporting (CIFiR) sub-committee 3 (audit process), Washington, D.C., February 15, 2008
Paul Sharman presentation delivered to SEC CIFiR sub-committee 4 (delivery of financial information) Washington, D.C., February 15, 2008
David Burritt, Caterpillar CFO, Comments to U.S. Treasury Advisory Committee on the Auditing Profession – Human Capital Panel, February 4, 2008
IMA assessment of agenda scope relating to U.S. Treasury Advisory Committee on the Auditing Profession, February 4, 2008
IMA Position Statement on Professional Judgment, February 4, 2008 Statement from Paul Sharman, IMA, before the SEC Advisory Committee on Improvements to Financial Reporting, Standard Setting Subcommittee, December 6, 2007
Call for Congressional Intervention on SOX 404 - June 26, 2007
IMA SECOND SUBMISSION SEC FILE No. S7-24-06 and PCAOB Rulemaking Docket No. 21 (Focus on Risk-Based) - February 26, 2007
SEC File No. S7-24-06 and PCAOB Rulemaking Docket No. 021 - February 13, 2007
Response Letter to Chairman Cox, Reference File No. 4-511 - May 23, 2006
File No. 4-511 – Sarbanes-Oxley (“SOX”) Section 404 Internal Control Reporting Requirements - May 4, 2006
File No. 265-23 Exposure Draft of Final Report of the Advisory Committee on Smaller Public Companies - April 3, 2006