Sarbanes-Oxley and the New Internal Auditing RulesJohn Wiley & Sons, 10 mai 2004 - 336 pagini 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! |
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Pagina xii
... (AICPA) has issued new fraud-related auditing standards, with more changes to come. Risk management is yet another new rule area. As this book goes to press, a new COSO Enterprise Risk Management (ERM) framework has just been released in ...
... (AICPA) has issued new fraud-related auditing standards, with more changes to come. Risk management is yet another new rule area. As this book goes to press, a new COSO Enterprise Risk Management (ERM) framework has just been released in ...
Pagina 3
... (AICPA), received much of the initial criticism. The AICPA was responsible for financial auditing standards, and it governed public accounting quality standards through a peer review process. Because of Enron and the other failures ...
... (AICPA), received much of the initial criticism. The AICPA was responsible for financial auditing standards, and it governed public accounting quality standards through a peer review process. Because of Enron and the other failures ...
Pagina 5
... AICPA's internal controls evaluation auditing standards. SOA reaffirms the importance of using the COSO approach to review and evaluate internal controls, and this chapter reintroduces COSO to internal auditors. The chapter provides an ...
... AICPA's internal controls evaluation auditing standards. SOA reaffirms the importance of using the COSO approach to review and evaluate internal controls, and this chapter reintroduces COSO to internal auditors. The chapter provides an ...
Pagina 6
... AICPA mounted a major lobbying effort to declare that fraud detection was not its responsibility. As with so many things, SOA has changed these attitudes. This chapter provides guidance for internal auditors to help prevent and deter ...
... AICPA mounted a major lobbying effort to declare that fraud detection was not its responsibility. As with so many things, SOA has changed these attitudes. This chapter provides guidance for internal auditors to help prevent and deter ...
Cuprins
1 | |
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 |
321 | |
Alte ediții - Afișează-le pe toate
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
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