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! |
Din interiorul cărții
Rezultatele 1 - 5 din 85
Pagina vii
... Requirements 60 Board's “Financial Expert” and Internal Audit 64 Helping to Establish Documentation Procedures 67 Controlling Other Audit Services 69 Establishing Open Communications 70 CHAPTER 4 Launching an Ethics and Whistleblower ...
... Requirements 60 Board's “Financial Expert” and Internal Audit 64 Helping to Establish Documentation Procedures 67 Controlling Other Audit Services 69 Establishing Open Communications 70 CHAPTER 4 Launching an Ethics and Whistleblower ...
Pagina ix
... Requirements 258 International Accounting and Auditing Standards 259 COSO Worldwide: International Internal Control Frameworks 267 ISO and the Standards Registration Process 272 ITIL Service Support and Service Delivery Best Practices ...
... Requirements 258 International Accounting and Auditing Standards 259 COSO Worldwide: International Internal Control Frameworks 267 ISO and the Standards Registration Process 272 ITIL Service Support and Service Delivery Best Practices ...
Pagina xi
... requirements, such as launching an ethics and whistle-blower program or performing effective internal controls reviews under the COSO (Committee of Sponsoring Organizations) framework. Some of what we call new rules are not really. xi H1 ...
... requirements, such as launching an ethics and whistle-blower program or performing effective internal controls reviews under the COSO (Committee of Sponsoring Organizations) framework. Some of what we call new rules are not really. xi H1 ...
Pagina xii
... requirements regarding such things as electronic signatures will cause changes in a wide range of organizations and systems. Fraud detection and prevention is another trend that is becoming a new rule. Auditors, both internal and ...
... requirements regarding such things as electronic signatures will cause changes in a wide range of organizations and systems. Fraud detection and prevention is another trend that is becoming a new rule. Auditors, both internal and ...
Pagina 3
... requirements that will most impact 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 ...
... requirements that will most impact 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 ...
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
Referințe la această carte
Aligning Business and IT with Metadata: The Financial Services Way Hans Wegener Previzualizare limitată - 2007 |
Inside the Boardroom: How Boards Really Work and the Coming Revolution in ... Richard Leblanc,James Gillies Vizualizare fragmente - 2005 |