CCH Accounting Research Manager now includes Government and Internal Controls modules

You now may access the Government and Internal Controls literature and interpretations that are available through CCH's Accounting Research Manager, one of the library's databases. You will need to access the information through the library's website, not CCH's commercial site, which would require a password.

We will have either 4 or 5 simultaneous users for each module. (It's being worked out.)

Government accounting and auditing, and nonprofit accounting, which follows much of government accounting (from what I understand) is becoming more important in Baruch's curriculum, and elsewhere, both in business schools and the schools of public administration.

The Government Module includes standards from:

GAO - Government Accountability Office

GASB - Governmental Accounting Standards Board

GFOA - Governmental Finance Officers Association

HUD - U.S. Department of Housing and Urban Development

OMB - Office of Management and Budgets

PCIE - President's Council on Integrity and Efficiency

and CCH's interpretations and examples through a Governmental GAAP Practice Manual, Governmental GAAP Guide and Local Government and Single Audits.

Previously, the GASB standards and some interpretative literature were available only through accessing RIA Checkpoint. This access will continue.

In Internal Controls, you have access to standards from the COSO,(Committee of Special Organization of the Threadway Commission),the AICPA, the PCAOB (which is now in charge of audit standards, the SEC and the Institute of Internal Auditors reference works, which includes some audit check lists, as well as CCH's interpretations and examples for SOX 404 for small, publicly held companies; information technology audits, Auditor's Risk Management Guide, and Audit Committees.

These guides should be helpful to students, as well as faculty.

Please let me know if you have any questions.

I'll get the descriptions updated for the website.


Rita