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 1
... financial condition. It was found to be using off–balance sheet accounting to hide some major debt balances. It had ... statements. Even worse, the off–balance sheet entities were paper-shuffling transactions. CHAPTER. 1. orchestrated by ...
... financial condition. It was found to be using off–balance sheet accounting to hide some major debt balances. It had ... statements. Even worse, the off–balance sheet entities were paper-shuffling transactions. CHAPTER. 1. orchestrated by ...
Pagina 2
... financial statements, making the numbers look very bad and forcing a restatement of earnings. Certain key lines of credit and other banking transactions were based on Enron's pledge to maintain specific financial health ratios. The ...
... financial statements, making the numbers look very bad and forcing a restatement of earnings. Certain key lines of credit and other banking transactions were based on Enron's pledge to maintain specific financial health ratios. The ...
Pagina 9
... financial auditing standards and practices. Corporate financial scandals, as discussed in Chapter 1, caused the investment community as well as the U.S. Congress to question and then reform the financial auditing standards setting ...
... financial auditing standards and practices. Corporate financial scandals, as discussed in Chapter 1, caused the investment community as well as the U.S. Congress to question and then reform the financial auditing standards setting ...
Pagina 10
... financial statements were fairly stated. Initially it was easy to point out that the once highly regarded but now castigated Arthur Andersen represented what was wrong with major public accounting firms. Soon it became apparent that ...
... financial statements were fairly stated. Initially it was easy to point out that the once highly regarded but now castigated Arthur Andersen represented what was wrong with major public accounting firms. Soon it became apparent that ...
Pagina 13
... financial expert.” While the definition of a “financial expert” is going through ongoing interpretation, this is ... Statements of Auditing Standards (SAS). Much of GAAS was just good auditing practices, such as the understanding that certain ...
... financial expert.” While the definition of a “financial expert” is going through ongoing interpretation, this is ... Statements of Auditing Standards (SAS). Much of GAAS was just good auditing practices, such as the understanding that certain ...
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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