This Web portal established by KPMG includes best practices, discussion and research related to compliance with Section 404 of Sarbanes-Oxley, the portion of the reform bill mandating management's assessment and maintenance of its internal reporting controls.

* AICPA Center for Public Company Audits -

Information on regulatory developments, best practices guidance, and technical updates for firms that do audits of SEC issuers.

* Enron: Legal Commentary -

In addition to the TrialWatch blog, maintained by Houston Chronicle reporters on the fraud and conspiracy trial against former Enron execs Ken Lay and Jeff Skilling, this blog features unedited legal commentary from attorneys, many of whom have connections to other Enron cases.

* Corporate Governance -

Launched by shareholder activist James McRitchie in 1995, this site reads like a blog and includes news, resources and links on all matters concerning corporate governance and shareholder activism. There are also PDFs of research reports, alongside links to upcoming conferences and a network of consultants, auditors and software firms.

* The Institute of Internal Auditors -

This site features an extensive list of resources for new and seasoned internal auditors, including information on the role of the internal auditor, a career center, discussion groups, online training, a glossary of terms related to internal auditing and benchmarking, and access to related publications and research reports.

* SOX Compliance Journal -

Produced by a team of Sarbanes-Oxley compliance practitioners, the SOCJ is a great source of information on strategies and techniques for gaining and maintaining compliance.

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