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
... Auditor CHAPTER 3 Heightened Responsibilities for Audit Committees 59 Audit Committee Charters and Other Requirements 60 Board's “Financial Expert” and Internal Audit 64 Helping to Establish Documentation Procedures 67 Controlling Other ...
... Auditor CHAPTER 3 Heightened Responsibilities for Audit Committees 59 Audit Committee Charters and Other Requirements 60 Board's “Financial Expert” and Internal Audit 64 Helping to Establish Documentation Procedures 67 Controlling Other ...
Pagina xi
... audit functions through what was called outsourcing. Many internal audit professionals suddenly found themselves working ... (Committee of Sponsoring Organizations) framework. Some of what we call new rules are not really. xi H1 head xi ...
... audit functions through what was called outsourcing. Many internal audit professionals suddenly found themselves working ... (Committee of Sponsoring Organizations) framework. Some of what we call new rules are not really. xi H1 head xi ...
Pagina 3
... audit, including relationships with external auditors and with the audit committee. The chapter also discusses the PCAOB (sometimes called “peek-a-boo” in the press) and its audit standards-setting responsibilities. With SOA, internal ...
... audit, including relationships with external auditors and with the audit committee. The chapter also discusses the PCAOB (sometimes called “peek-a-boo” in the press) and its audit standards-setting responsibilities. With SOA, internal ...
Pagina 4
... audit committee, or at least a designate, is required to take a much more active role in understanding internal ... audit committees for some time, although in the past some did little more than appoint external auditors and approve ...
... audit committee, or at least a designate, is required to take a much more active role in understanding internal ... audit committees for some time, although in the past some did little more than appoint external auditors and approve ...
Pagina 7
... auditors to better communicate with designated members of the audit committees responsible for establishing these practices. Under SOA, at least one member of a corporate audit committee must be identified as a “financial expert.” This ...
... auditors to better communicate with designated members of the audit committees responsible for establishing these practices. Under SOA, at least one member of a corporate audit committee must be identified as a “financial expert.” This ...
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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