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 vii
... 79 Codes of Conduct 81 Whistleblower and Hotline Functions 89 Auditing the Organization's Ethics Functions 99 Chapter 5 COSO, Section 404, and Control Self-Assessments 103 SOA. vii Sarbanes-Oxley and the New Internal Auditing Rules: ...
... 79 Codes of Conduct 81 Whistleblower and Hotline Functions 89 Auditing the Organization's Ethics Functions 99 Chapter 5 COSO, Section 404, and Control Self-Assessments 103 SOA. vii Sarbanes-Oxley and the New Internal Auditing Rules: ...
Pagina viii
Robert R. Moeller. Chapter 5 COSO, Section 404, and Control Self-Assessments 103 SOA Section 404 104 COSO Internal Control Framework 123 Violation Penalties: Organizational Sentencing Guidelines 146 Control Self-Assessments 155 Chapter 6 ...
Robert R. Moeller. Chapter 5 COSO, Section 404, and Control Self-Assessments 103 SOA Section 404 104 COSO Internal Control Framework 123 Violation Penalties: Organizational Sentencing Guidelines 146 Control Self-Assessments 155 Chapter 6 ...
Pagina ix
Robert R. Moeller. Chapter 10 Rules and Procedures for Internal Auditors Worldwide 257 SOA International Requirements 258 International Accounting and Auditing Standards 259 COSO Worldwide: International Internal Control Frameworks 267 ...
Robert R. Moeller. Chapter 10 Rules and Procedures for Internal Auditors Worldwide 257 SOA International Requirements 258 International Accounting and Auditing Standards 259 COSO Worldwide: International Internal Control Frameworks 267 ...
Pagina xi
... performing effective internal controls reviews under the COSO (Committee of Sponsoring Organizations) framework. Some of what we call new rules are not really. xi H1 head xi Sarbanes-Oxley and the New Internal Auditing Rules: Preface.
... performing effective internal controls reviews under the COSO (Committee of Sponsoring Organizations) framework. Some of what we call new rules are not really. xi H1 head xi Sarbanes-Oxley and the New Internal Auditing Rules: Preface.
Pagina 4
... internal control processes. While the PCAOB is too new and its start-up ... internal auditors might work more effectively with their audit committee. An audit ... COSO, Section 404, and Control Self-Assessments Although some of the rules ...
... internal control processes. While the PCAOB is too new and its start-up ... internal auditors might work more effectively with their audit committee. An audit ... COSO, Section 404, and Control Self-Assessments Although some of the rules ...
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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