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 iv
... appropriate per-copy fee to the Copyright Clearance Center, Inc., 222 Rosewood Drive, Danvers, MA 01923, 978-750-8400, fax 978-750-4470, or on the web at www.copyright.com. Requests to the Publisher for permission should be addressed to ...
... appropriate per-copy fee to the Copyright Clearance Center, Inc., 222 Rosewood Drive, Danvers, MA 01923, 978-750-8400, fax 978-750-4470, or on the web at www.copyright.com. Requests to the Publisher for permission should be addressed to ...
Pagina 6
... appropriate. Included here are the Healthcare and Insurance Portability and Accountability Act (HIPAA) and the Gramm–Leach–Bliley Financial Privacy Act (GLBA). Both of these outline some good practice minimum standards that internal ...
... appropriate. Included here are the Healthcare and Insurance Portability and Accountability Act (HIPAA) and the Gramm–Leach–Bliley Financial Privacy Act (GLBA). Both of these outline some good practice minimum standards that internal ...
Pagina 11
... appropriate external auditor disciplinary measures through a peer review process. With the failure of Enron and Arthur Andersen, the AICPA found itself the target of considerable criticism. In addition to its fight to permit auditing ...
... appropriate external auditor disciplinary measures through a peer review process. With the failure of Enron and Arthur Andersen, the AICPA found itself the target of considerable criticism. In addition to its fight to permit auditing ...
Pagina 13
... appropriate documentation. The SAS statements covered more specific areas requiring better definition. SAS No. 78, for example, defined internal control standards; the more recently issued SAS No. 99 was titled “Consideration of Fraud ...
... appropriate documentation. The SAS statements covered more specific areas requiring better definition. SAS No. 78, for example, defined internal control standards; the more recently issued SAS No. 99 was titled “Consideration of Fraud ...
Pagina 15
... appropriate. There is a required annual registration process for public accounting firms practicing before the board. This registration application data will become of public record, as will litigation matters and other traditionally ...
... appropriate. There is a required annual registration process for public accounting firms practicing before the board. This registration application data will become of public record, as will litigation matters and other traditionally ...
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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