Sarbanes-Oxley and the New Internal Auditing Rules

Coperta unu
John Wiley & Sons, 10 mai 2004 - 336 pagini
1 Recenzie
Recenziile nu sunt verificate, dar Google caută conținutul fals și îl elimină atunci când îl identifică
Sarbanes-Oxley and the New Internal Auditing Rules thoroughly and clearly explains the Sarbanes-Oxley Act, how it impacts auditors, and how internal auditing can help with its requirements, such as launching an ethics and whistle-blower program or performing effective internal controls reviews under the COSO framework. With ample coverage of emerging rules that have yet to be issued and other matters subject to change, this book outlines fundamental blueprints of the new rules, technological developments, and evolving trends that impact internal audit professionals.

Order your copy today!

Din interiorul cărții

 

Ce spun oamenii - Scrie o recenzie

Nu am găsit nicio recenzie în locurile obișnuite.

Pagini selectate

Cuprins

CHAPTER 1 Introduction
1
CHAPTER 2 Internal Audit and the SarbanesOxley Act
9
CHAPTER 3 Heightened Responsibilities for Audit Committees
59
CHAPTER 4 Launching an Ethics and Whistleblower Program
71
Chapter 5 COSO Section 404 and Control SelfAssessments
103
Chapter 6 IIA CobiT and Other Professional Internal Audit Standards
165
Chapter 7 Disaster Recovery and Continuity Planning after 911
189
Chapter 8 Internal Audit Fraud Detection and Prevention
213
Chapter 9 Enterprise Risk Management Privacy and Other Legislative Initiatives
231
Chapter 10 Rules and Procedures for Internal Auditors Worldwide
257
Chapter 11 Continuous Assurance Auditing Future Directions
293
Chapter 12 Summary Internal Auditing Going Forward
313
Glossary
317
Index
321
Drept de autor

Alte ediții - Afișează-le pe toate

Sarbanes-Oxley and the New Internal Auditing Rules
Robert R. Moeller
Previzualizare limitată - 2004
Sarbanes-Oxley and the New Internal Auditing Rules
Robert R. Moeller
Nu există previzualizare disponibilă - 2004

Termeni și expresii frecvente

activities AICPA application appropriate areas assess audit committee audit report auditing standards backup Business Continuity Planning changes CobiT code of conduct compliance component control environment control objectives control review corporate governance COSO internal control data warehouse develop disaster recovery disclosure discussed in Chapter documentation effective employees Enron established evaluate example Exhibit files financial auditing financial reporting financial statements fraud GLBA guidelines HIPAA IIA Standards impact implement information systems internal audit function internal control ISACA issues ITIL major matter ment monitoring nal audit officers OLAP operations organization organization’s organizational overall PCAOB perform potential procedures professional public accounting firms quality auditors requirements responsibility risk management Sarbanes-Oxley Act Section 404 senior management SOA rules stakeholders tion transactions trols Turnbull Report understanding vendor violations whistleblower workpapers XBRL

Referințe la această carte

Despre autor (2004)

ROBERT R. MOELLER is an internal audit specialist and project manager with a strong understanding of information systems, corporate governance, and security. A CPA, CISA, and a CISSP, Moeller has managed several information systems audit functions and served as audit director for Sears Roebuck. In the late 1990s, Moeller launched a business, Compliance and Control Systems, that delivered seminars throughout the United States on corporate governance, COSO, and the importance of Codes of Conduct well before Sarbanes-Oxley and today's interest in those areas. A frequently published author and professional speaker, Moeller provides insight into many of the new rules impacting internal auditors today as well as the challenges audit committees face when dealing with Sarbanes-Oxley, internal controls, and their internal auditors.

Informații bibliografice

QR code for Sarbanes-Oxley and the New Internal Auditing Rules
TitluSarbanes-Oxley and the New Internal Auditing Rules
AutorRobert R. Moeller
Edițieilustrată
EditorJohn Wiley & Sons, 2004
ISBN0471646733, 9780471646730
Lungime336 pagini
  
Exportă citatulBiBTeX EndNote RefMan