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 xii
... overall emphasis on privacy and security in many areas. We discuss several here, with Healthcare and Insurance Portability and Accountability Act (HIPAA) and its privacy rules as an example. Although that legislation is directed at ...
... overall emphasis on privacy and security in many areas. We discuss several here, with Healthcare and Insurance Portability and Accountability Act (HIPAA) and its privacy rules as an example. Although that legislation is directed at ...
Pagina 3
... overall corporate governance processes. External audit firms are now barred from outsourcing the internal audit functions of their client companies and barred from accepting audit client consulting assignments. In addition, the audit.
... overall corporate governance processes. External audit firms are now barred from outsourcing the internal audit functions of their client companies and barred from accepting audit client consulting assignments. In addition, the audit.
Pagina 13
... overall responsibility for the profession. Auditing standards for new issues or concerns were set by the AICPA's Auditing Standards Board (ASB) through a process that involved member task forces to develop the proposed standards changes ...
... overall responsibility for the profession. Auditing standards for new issues or concerns were set by the AICPA's Auditing Standards Board (ASB) through a process that involved member task forces to develop the proposed standards changes ...
Pagina 14
... overall process of corporate governance. If for no other reason, the new rules say that an internal audit function can no longer be run as an outsourced unit of a corporation's external auditors. The PCAOB consists of five members to be ...
... overall process of corporate governance. If for no other reason, the new rules say that an internal audit function can no longer be run as an outsourced unit of a corporation's external auditors. The PCAOB consists of five members to be ...
Pagina 15
... overall setting of auditing standards has been established. As there are continuing demands for more continuous auditing and health and safety sustainability reporting audits, we probably can expect a whole different dimension of these ...
... overall setting of auditing standards has been established. As there are continuing demands for more continuous auditing and health and safety sustainability reporting audits, we probably can expect a whole different dimension of these ...
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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