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 6
... financial reporting. The audit community, both external and internal, has perhaps for too long avoided procedures to prevent and detect financial fraud. Prior to SOA, for example, the AICPA mounted a major lobbying effort to declare ...
... financial reporting. The audit community, both external and internal, has perhaps for too long avoided procedures to prevent and detect financial fraud. Prior to SOA, for example, the AICPA mounted a major lobbying effort to declare ...
Pagina 7
... reporting audit requirements where auditors may review or assess environmental and social responsibility matters ... financial expert.” This person should be someone with certified public accounting or CFO experience who understands ...
... reporting audit requirements where auditors may review or assess environmental and social responsibility matters ... financial expert.” This person should be someone with certified public accounting or CFO experience who understands ...
Pagina 9
... financial auditing standards and practices. Corporate financial scandals, as ... accounting firm practices. The Institute of Internal Auditors (IIA) released ... reporting, and corporate governance rules since the SEC was launched in the ...
... financial auditing standards and practices. Corporate financial scandals, as ... accounting firm practices. The Institute of Internal Auditors (IIA) released ... reporting, and corporate governance rules since the SEC was launched in the ...
Pagina 15
... reporting audits, we probably can expect a whole different dimension of these standards in the future. Conduct inspections of registered public accounting ... financial management to check the firm's PCAOB registration records. SOA's Title I ...
... reporting audits, we probably can expect a whole different dimension of these standards in the future. Conduct inspections of registered public accounting ... financial management to check the firm's PCAOB registration records. SOA's Title I ...
Pagina 16
Robert R. Moeller. standards for registered public accounting firms to use for their financial ... Statements of Auditing Standards (SASs) will remain in effect. For example ... statements, such as the Statements on Standards for Attestation ...
Robert R. Moeller. standards for registered public accounting firms to use for their financial ... Statements of Auditing Standards (SASs) will remain in effect. For example ... statements, such as the Statements on Standards for Attestation ...
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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