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AuditNet® Resource-links::Resources-f

Fairfax County Internal Audit Office Web site provides information about the organization, a local government audit survey, annual audit plan, Internal Audit Manual with forms (Adobe and WordPerfect format), links to fraud, performance and audit related sites, and more.

Fairfax County Public Schools Internal Audit Web site provides information about the office, how to request an audit and the results of the Internal Audit Survey of the Nations 50 Largest School Districts.

Family Watchdog - site for personal and family safety issues. Developed by John Walsh from America's Most Wanted

FDIC Bank Examination Manual The table of contents of this Federal Deposit Insurance Corporation Compliance manual links the auditor with files in Adobe Acrobat format. This could be a useful resource for bank auditors.

FDIC Resources for Bankers provides forms, instructions and guidance that banks and saving institutions use to fulfill their regulatory reporting requirements and other responsibilities.

Federal Audit Clearinghouse website provides access to the FAC database containing information on Office of Management and Budget (OMB) Circular A-133 audits and two templates for Form SF-SAC. Plans include access to a Single Audit Reference Library and to an online submission process for Form SF-SAC.

Federal Best Security Practices is an educational resource from the Security Practices Subcommittee of the CIO Council designed for Federal security professionals.

Federal Financial Accounting Concepts and Standards The General Accounting Office (GAO) has posted an electronic version of Volume I, Original Statements of Federal Financial Accounting Concepts and Standards, on its home page. The document is in Adobe Acrobat pdf format.

Federal Information Processing Standards Online access to the FIPS developed by NIST, for government use. FIPS have been developed for information processing areas such as hardware, software, security, telecommunications, data, and operations standards and are widely accepted by private industry Auditors have found them useful for research, comparison, and audit planning.

Federal Information System Controls Audit Manual   from GAO.

Federal Register Web site for the official daily publication for Rules, Proposed Rules, and Notices of Federal agencies and organizations. Contains archives going back to 1995.

Federal Reserve Economic Data provides historical U.S. economic and financial data such as daily interest rates, monetary and business indicators, exchange rates, and regional economic data. Another great resource for audit projects involving financial analysis based on key economic indicators.

Federal Rules of Evidence Web site provides the rules that govern the introduction of evidence in proceedings, both civil and criminal, in Federal courts.

Federal Sentencing Guideline Manual from the United States Sentencing Commission provides the most recent guidelines and policy statements on the guideline sentencing process.

Federal Trade Commission Office of the Inspector General Web site provides their mission, Statement of Reinvention Principles and audit reports.

Federation of Tax Administrators provides information about the organization, publications, electronic commerce, and more.

Financial Accounting Foundation The FAF site contains information on how to obtain Financial Accounting Standards and Government Accounting Standards as well as current press releases of both organizations.

FASB Statements Web site provides full text of all FASB Statements of Financial Accounting Standards issued since the FASB’s inception in 1973.

Financial Action Task Force is an inter-governmental body dedicated to the development and promotion of policies to combat money laundering. The policies aim to prevent proceeds from being used in future criminal activities and from affecting legitimate economic activities. The site provides annual reports on money laundering, an evaluation of preventive measures, recommendations from members, and more.

Financial Guide from the U.S. Department of Justice provides policy and control information for grants reporting and auditing.

Financial Management Association International - The FMA is a professional association of finance practitioners, academicians, and students founded to develop a continuing relationship between financial theory and practice. The site includes a one stop shopping guide to finance on the Internet.

Financial Management Network Web site provides articles on various aspects of finance including financial accounting and reporting, technology, treasury, tax, finance and more. (Industry Code 6000)

Financial Managers Society Web site for the only not-for-profit professional society dedicated to serving the technical and professional needs of bank, thrift and credit union financial officers. Site includes information about the organization, regulatory issues, employment opportunities and more.

Financial Scandals page provides links to sources of information on the subject. Includes general sources on corruption, bank scandals, insurance fraud, foresnsic accounting and more. Auditors may find the links to resources to finding people useful in conducting fraud audits.

Financial Stability Board promotes international financial stability through information exchange and international cooperation in financial supervision and surveillance. (International)

Financial Statement Opinion Audit Guide from the Texas State Auditor provides detailed guidance for Texas public community colleges. Contents include an overview of the audit process, contracting for audit services, external audit information, the effect of procurement process on audit quality and more.

FINWeb - is the Financial Economics WWW server managed at the University of Texas at Austin. Provides a list of Internet resources with substantive information concerning economics and finance-related topics. Includes the Financial Economics Network, the Journal of Finance, the Financial Executive Journal, and Resources for Economists on the Internet. Also includes services such as EDGAR providing SEC reports and statements on publicly traded companies.

Firewalls Mailing List - This is a listserv devoted to the subject of Firewalls and Internet Security. Any auditor concerned with Information Security and the issue of firewalls should subscribe to this list. The list generates a great deal of traffic on the subject of Internet Security and the construction of firewalls.

Florida Audit Forum was organized to provide government audit professionals and other interested parties a unique opportunity to identify and address issues of mutual and common concern and to improve the communication links to share experiences, audit approaches, and possible solutions to issues addressed.

Florida Auditor General Web site provides information about the Office, report summaries by subject, a report listing, and the rules of the Auditor General.

Florida Department of Management Services Inspector General Web site provides information about the office, reports and more.

Florida Inspectors General Network Web site created to provide a central information resource for the Florida IG community. Includes IG related state statutes, audit reports from state agencies, and Web information references.

Florida Institute of CPAs Web site provides legislative updates, job links, and other sites of interest to Florida CPA's.

Florida Legislature Office of Program Policy Analysis and Government Accountability Web site provides information about the office, a summary and topical index of reports, fiscal impacts, News and Views newsletter and more.

Flowcharts Central Web site for MacFlow and WinFlow software with demo downloads available.

FlowCharter is a business drawing, diagramming, and charting tool. It can be used to create organization charts, network diagrams, statistical control charts, and flow diagrams of any type.

Forensic Accounting and Litigation Support web site provides information about this field of business related investigations.

Forensics Mailing List topics cover technical methodology for the application of computer forensics. This is not system or software specific and is open for wide discussion. This discussion will be centered on such things as: audit trail analysis (technical), general post mortem analysis (technical), and products and tools for use in this field (technical). Process methodology for the application of computer forensics discussion will be centered on such things as: evidence handling (technical), policy for search and seizure (non-technical - policy discussion) and evidence handling policies. (non-technical - policy discussion). To subscribe send an e-mail message to forensics-subscribe@SECURITYFOCUS.COM. You will receive a confirmation request message to which you will have to answer.

Framework for the Evaluation of Internal Control Systems  from the Risk Institute.

Framework for Internal Control Systems in Banking Organisations   from the Bank for International Settlements is available for download from their Web site.

Franklin County Auditor local government Web site provides information about the office and the services they offer.

Fraud Academy - The PwC Fraud Academy is a forum through which members can share knowledge and participate in research to help prevent, detect and investigate fraud and economic crime in all their many forms.

Fraud and Waste Indicators is the Air Force Audit Agency Handbook on the subject.

Fraud Web site is a resource for detecting, reporting and preventing fraud provides information for businesses, consumers and anti-fraud professionals.

Fraud Prevention Check Up from the Association of Certified Fraud Examiners.

Fraud Prevention Tips Web site from SafeChecks provides excellent tips from Frank Abagnale and links to other fraud related sites.

FreeErisa  provides free access to pension and benefit data, based on forms filed with the U.S. Department of Labor and other federal agencies. Registration required.

French Accountancy Web site of the accounting and auditing profession institutions of France provides information about the history, membership, and more. 

Full Cost Initiative Implementation Guide developed by NASA provides a comprehensive accounting and management approach to costing services.