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 3
... (PCAOB), is a major component of new rules. SOA rules and other new standards and developments create a changed environment for the internal audit professional. A goal of this book is to introduce these new rules from the perspective of ...
... (PCAOB), is a major component of new rules. SOA rules and other new standards and developments create a changed environment for the internal audit professional. A goal of this book is to introduce these new rules from the perspective of ...
Pagina 4
... PCAOB is too new and its start-up process has been moving slower than anticipated, that process is described, as well as progress to date. Corporate boards of directors have had audit committees for some time, although in the past some ...
... PCAOB is too new and its start-up process has been moving slower than anticipated, that process is described, as well as progress to date. Corporate boards of directors have had audit committees for some time, although in the past some ...
Pagina 7
... PCAOB are new entities that will evolve over time. However, the rules have changed or are changing for internal auditors going forward in the twenty-first century. While much of the focus here is on the larger public corporations, these ...
... PCAOB are new entities that will evolve over time. However, the rules have changed or are changing for internal auditors going forward in the twenty-first century. While much of the focus here is on the larger public corporations, these ...
Pagina 9
... (PCAOB), has been established, as part of SOA and under the Securities and Exchange Commission (SEC), to set public accounting auditing standards and to oversee individual public accounting firms. This chapter discusses this very ...
... (PCAOB), has been established, as part of SOA and under the Securities and Exchange Commission (SEC), to set public accounting auditing standards and to oversee individual public accounting firms. This chapter discusses this very ...
Pagina 10
... how they apply to today's practice of internal auditing. SOA Title I: Public Company Accounting Oversight Board PCAOB Administration. 10 INTERNAL AUDIT AND THE SARBANES-OXLEY ACT “Where Were the Auditors?” Standards Failure.
... how they apply to today's practice of internal auditing. SOA Title I: Public Company Accounting Oversight Board PCAOB Administration. 10 INTERNAL AUDIT AND THE SARBANES-OXLEY ACT “Where Were the Auditors?” Standards Failure.
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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