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 xi
... public accounting firms were aggressively assuming responsibility for internal audit functions through what was called outsourcing. Many internal audit professionals suddenly found themselves working for their public accounting firms as ...
... public accounting firms were aggressively assuming responsibility for internal audit functions through what was called outsourcing. Many internal audit professionals suddenly found themselves working for their public accounting firms as ...
Pagina 2
... public and professional trust. In the end, this formerly “Big 5” public accounting firm has essentially ceased to exist. In early 2003, Andersen was operating primarily as a used furniture dealer, selling the furniture and fixtures from ...
... public and professional trust. In the end, this formerly “Big 5” public accounting firm has essentially ceased to exist. In early 2003, Andersen was operating primarily as a used furniture dealer, selling the furniture and fixtures from ...
Pagina 3
... accounting procedures. The press, the SEC, and members of Congress all declared that auditing and corporate governance practices needed to be fixed. Public accountants and their professional organization, the American Institute of Certified ...
... accounting procedures. The press, the SEC, and members of Congress all declared that auditing and corporate governance practices needed to be fixed. Public accountants and their professional organization, the American Institute of Certified ...
Pagina 9
... public accounting firm practices. The Institute of Internal Auditors (IIA) released a revised and very streamlined ... accounting firms, financial auditing standards, and corporate governance. Through this legislative initiative, the ...
... public accounting firm practices. The Institute of Internal Auditors (IIA) released a revised and very streamlined ... accounting firms, financial auditing standards, and corporate governance. Through this legislative initiative, the ...
Pagina 10
... public accounting firms. Soon it became apparent that some audited financial statements were not at all fairly stated, per the traditional certified public accountant (CPA)/auditing terminology. The external auditors had missed some ...
... public accounting firms. Soon it became apparent that some audited financial statements were not at all fairly stated, per the traditional certified public accountant (CPA)/auditing terminology. The external auditors had missed some ...
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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