Auditprograms-l subscribers!

Standards for Business Controls to be made available
through AuditNet.

I know that the above subject comes up frequently on
audit discussion lists. In 1994 Pacific Bell Auditing
Services published their Standards for Business
Controls in a 2 volume set. The first volume covered
general business processes while the second volume
covered information technology processes.  Each volume
provides standards for all the business processes,
their associated risks and examples of control
activities. I have attempted to contact Pacific Bell
Internal Audit but apparently Pacific Bell is now SBC
and there is no contact information available. 
Because of the value of this publication and in the
interest of Auditors Sharing Knowledge (ASK) for
Progress I would like to share it with the global
audit community through AuditNet. 

If you know of a contact on obtaining permission to
post these files please let me know. If I cannot find
a contact I will publish them in January 2003 as Adobe
PDF files with attribution to PacBell Internal Audit.
I will also offer them in Microsoft Word format on a
return email basis in exchange for contribution of an
audit work program to share.  

Thanks and have a great holiday season!


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