• Internal Control over Financial Reporting - Guidance for Smaller Public Companies:  Executive Summary (there are 20 summary points that can apply to even the smallest NPO - see pdf pages 12-13) www.coso.org/documents/SB_Executive_Summary.pdf
• Guidance on Monitoring Internal Control Systems: Executive Summary www.coso.org/documents/COSO_Guidance_On_Monitoring_Intro_online1.pdf
• Fraud Risk Management: A Guide to Good Practice www1.cimaglobal.com/cps/rde/xbcr/SID-0AE7C4D1-E8171752/live/cid_techguide_fraud_risk_management_feb09.pdf.pdf
• Managing the Business Risk of Fraud: A Practical Guide www.theiia.org/media/files/fraud-white-paper/fraud%20paper.pdf
• IRS Sample Conflict of Interest Policy for NPOs www.irs.gov/pub/irs-pdf/i1023.pdf

Board of Directors/Trustees

• IRS good governance recommendations www.irs.gov/pub/irs-tege/governance_practices.pdf
• Panel on Nonprofit Sector (checklist for governance) http://www.nonprofitpanel.org/
• AICPA NPO Audit Committee Toolkit http://www.cpa2biz.com/ product #991006 (nominal fee)

General

• Internal Revenue Service www.irs.gov
• Yellow Book www.gao.gov/govaud/ybk01.htm
• HUD Audit Guide www.hud.gov/offices/oig/reports/auditguide/
• OMB Circular A-133 www.whitehouse.gov/omb/circulars/a133_compliance/08/08toc.html
• Government Audit Quality Center gaqc.aicpa.org
• American Institute of Certified Public Accountants www.aicpa.org
• The Institute of Internal Auditors www.theiia.org
• Committee of Sponsoring Organizations of the Treadway Commission www.coso.org/default.htm