Robert R. Moeller
Sarbanes-Oxley and the New Internal Auditing Rules
Robert R. Moeller
Sarbanes-Oxley and the New Internal Auditing Rules
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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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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!
Order your copy today!
Produktdetails
- Produktdetails
- Verlag: Wiley & Sons
- 1. Auflage
- Seitenzahl: 336
- Erscheinungstermin: 5. Februar 2004
- Englisch
- Abmessung: 237mm x 154mm x 28mm
- Gewicht: 567g
- ISBN-13: 9780471483069
- ISBN-10: 0471483060
- Artikelnr.: 21806244
- Verlag: Wiley & Sons
- 1. Auflage
- Seitenzahl: 336
- Erscheinungstermin: 5. Februar 2004
- Englisch
- Abmessung: 237mm x 154mm x 28mm
- Gewicht: 567g
- ISBN-13: 9780471483069
- ISBN-10: 0471483060
- Artikelnr.: 21806244
ROBERT R. MOELLER is an internal audit specialist and project manager with a strong understanding of information systems, corporate governance, and security. A CPA, CISA, and a CISSP, Moeller has managed several information systems audit functions and served as audit director for Sears Roebuck. In the late 1990s, Moeller launched a business, Compliance and Control Systems, that delivered seminars throughout the United States on corporate governance, COSO, and the importance of Codes of Conduct well before Sarbanes-Oxley and today's interest in those areas. A frequently published author and professional speaker, Moeller provides insight into many of the new rules impacting internal auditors today as well as the challenges audit committees face when dealing with Sarbanes-Oxley, internal controls, and their internal auditors.
Preface. Chapter 1. Introduction. Accounting and Auditing Scandals and
Internal Audit. What Are the New Rules? Who Will Find this Book Useful?
Chapter 2. Internal Audit and the Sarbanes-Oxley Act. "Where Were the
Auditors?" Standards Failure. Sarbanes-Oxley Overview: Key Internal Audit
Concerns. Impact of the Sarbanes-Oxley Act on the Modern Internal Auditor.
Chapter 3. Heightened Responsibilities for Audit Committees. Audit
Committee Charters and Other Requirements. Board's "Financial Expert" and
Internal Audit. Helping to Establish Documentation Procedures. Controlling
Other Audit Services. Establishing Open Communications. Chapter 4.
Launching an Ethics and Whistleblower Program. Launching an Organization
Ethics Program. Establishing a Mission or Values Statement. Codes of
Conduct. Whistleblower and Hotline Functions. Auditing the Organization's
Ethics Functions. Chapter 5. COSO, S ection 404, and Control
Self-Assessments. SOA Section 404. COSO Internal Control Framework.
Violation Penalties: Organizational Sentencing Guidelines. Control
Self-Assessments. Chapter 6. IIA, CobiT, and Other Professional Internal
Audit Standards. Institute of Internal Auditors Standards for Professional
Practice. CobiT and Information Technology Governance. ASQ Audit Standards:
A Different Approach. Chapter 7. Disaster Recovery and Continuity Planning
after 9/11. Business Continuity Planning and the New Language of Recovery
Planning. Continuity Planning and Service-Level Agreements. New
Technologies: Critical Data Mirroring Techniques. Establishing Effective
Contingency Policies: What Are We Protecting? Building the Disaster
Planning Business Continuity Plan. Testing, Maintaining, and Auditing the
Continuity Plan. Continuity Planning Going Forward. Chapter 8. Internal
Audit Fraud Detection and Prevention. Red Flags: Fraud Detection for
Auditors. Public Accounting's New Role in Fraud Detection. IIA Standards
for Detecting and Investigating Fraud. Fraud Investigations for Internal
Auditors. Information Systems Fraud Prevention Processes. Chapter 9.
Enterprise Risk Management, Privacy, and Other Legislative Initiatives.
Enterprise Risk Management. Concurrent with SOA: Other Legislation
Impacting Internal Auditors. Chapter 10. Rules and Procedures for Internal
Auditors Worldwide. SOA International Requirements. International
Accounting and Auditing Standards. COSO Worldwide: International Internal
Control Frameworks. ISO and the Standards Registration Process. ITIL
Service Support and Service Delivery Best Practices. Chapter 11. Continuous
Assurance Auditing Future Directions. Implementing Continuous Assurance
Auditing. Internet-Based Extensible Mark-Up Languages: XBRL. Data
Warehouses, Data Mining, and OLAP. Newer Technologies, the Continuous
Close, and SOA. Chapter 12. Summary: Internal Auditing Going Forward.
Future Prospects for Internal Auditors. Glossary. Index.
Internal Audit. What Are the New Rules? Who Will Find this Book Useful?
Chapter 2. Internal Audit and the Sarbanes-Oxley Act. "Where Were the
Auditors?" Standards Failure. Sarbanes-Oxley Overview: Key Internal Audit
Concerns. Impact of the Sarbanes-Oxley Act on the Modern Internal Auditor.
Chapter 3. Heightened Responsibilities for Audit Committees. Audit
Committee Charters and Other Requirements. Board's "Financial Expert" and
Internal Audit. Helping to Establish Documentation Procedures. Controlling
Other Audit Services. Establishing Open Communications. Chapter 4.
Launching an Ethics and Whistleblower Program. Launching an Organization
Ethics Program. Establishing a Mission or Values Statement. Codes of
Conduct. Whistleblower and Hotline Functions. Auditing the Organization's
Ethics Functions. Chapter 5. COSO, S ection 404, and Control
Self-Assessments. SOA Section 404. COSO Internal Control Framework.
Violation Penalties: Organizational Sentencing Guidelines. Control
Self-Assessments. Chapter 6. IIA, CobiT, and Other Professional Internal
Audit Standards. Institute of Internal Auditors Standards for Professional
Practice. CobiT and Information Technology Governance. ASQ Audit Standards:
A Different Approach. Chapter 7. Disaster Recovery and Continuity Planning
after 9/11. Business Continuity Planning and the New Language of Recovery
Planning. Continuity Planning and Service-Level Agreements. New
Technologies: Critical Data Mirroring Techniques. Establishing Effective
Contingency Policies: What Are We Protecting? Building the Disaster
Planning Business Continuity Plan. Testing, Maintaining, and Auditing the
Continuity Plan. Continuity Planning Going Forward. Chapter 8. Internal
Audit Fraud Detection and Prevention. Red Flags: Fraud Detection for
Auditors. Public Accounting's New Role in Fraud Detection. IIA Standards
for Detecting and Investigating Fraud. Fraud Investigations for Internal
Auditors. Information Systems Fraud Prevention Processes. Chapter 9.
Enterprise Risk Management, Privacy, and Other Legislative Initiatives.
Enterprise Risk Management. Concurrent with SOA: Other Legislation
Impacting Internal Auditors. Chapter 10. Rules and Procedures for Internal
Auditors Worldwide. SOA International Requirements. International
Accounting and Auditing Standards. COSO Worldwide: International Internal
Control Frameworks. ISO and the Standards Registration Process. ITIL
Service Support and Service Delivery Best Practices. Chapter 11. Continuous
Assurance Auditing Future Directions. Implementing Continuous Assurance
Auditing. Internet-Based Extensible Mark-Up Languages: XBRL. Data
Warehouses, Data Mining, and OLAP. Newer Technologies, the Continuous
Close, and SOA. Chapter 12. Summary: Internal Auditing Going Forward.
Future Prospects for Internal Auditors. Glossary. Index.
Preface. Chapter 1. Introduction. Accounting and Auditing Scandals and
Internal Audit. What Are the New Rules? Who Will Find this Book Useful?
Chapter 2. Internal Audit and the Sarbanes-Oxley Act. "Where Were the
Auditors?" Standards Failure. Sarbanes-Oxley Overview: Key Internal Audit
Concerns. Impact of the Sarbanes-Oxley Act on the Modern Internal Auditor.
Chapter 3. Heightened Responsibilities for Audit Committees. Audit
Committee Charters and Other Requirements. Board's "Financial Expert" and
Internal Audit. Helping to Establish Documentation Procedures. Controlling
Other Audit Services. Establishing Open Communications. Chapter 4.
Launching an Ethics and Whistleblower Program. Launching an Organization
Ethics Program. Establishing a Mission or Values Statement. Codes of
Conduct. Whistleblower and Hotline Functions. Auditing the Organization's
Ethics Functions. Chapter 5. COSO, S ection 404, and Control
Self-Assessments. SOA Section 404. COSO Internal Control Framework.
Violation Penalties: Organizational Sentencing Guidelines. Control
Self-Assessments. Chapter 6. IIA, CobiT, and Other Professional Internal
Audit Standards. Institute of Internal Auditors Standards for Professional
Practice. CobiT and Information Technology Governance. ASQ Audit Standards:
A Different Approach. Chapter 7. Disaster Recovery and Continuity Planning
after 9/11. Business Continuity Planning and the New Language of Recovery
Planning. Continuity Planning and Service-Level Agreements. New
Technologies: Critical Data Mirroring Techniques. Establishing Effective
Contingency Policies: What Are We Protecting? Building the Disaster
Planning Business Continuity Plan. Testing, Maintaining, and Auditing the
Continuity Plan. Continuity Planning Going Forward. Chapter 8. Internal
Audit Fraud Detection and Prevention. Red Flags: Fraud Detection for
Auditors. Public Accounting's New Role in Fraud Detection. IIA Standards
for Detecting and Investigating Fraud. Fraud Investigations for Internal
Auditors. Information Systems Fraud Prevention Processes. Chapter 9.
Enterprise Risk Management, Privacy, and Other Legislative Initiatives.
Enterprise Risk Management. Concurrent with SOA: Other Legislation
Impacting Internal Auditors. Chapter 10. Rules and Procedures for Internal
Auditors Worldwide. SOA International Requirements. International
Accounting and Auditing Standards. COSO Worldwide: International Internal
Control Frameworks. ISO and the Standards Registration Process. ITIL
Service Support and Service Delivery Best Practices. Chapter 11. Continuous
Assurance Auditing Future Directions. Implementing Continuous Assurance
Auditing. Internet-Based Extensible Mark-Up Languages: XBRL. Data
Warehouses, Data Mining, and OLAP. Newer Technologies, the Continuous
Close, and SOA. Chapter 12. Summary: Internal Auditing Going Forward.
Future Prospects for Internal Auditors. Glossary. Index.
Internal Audit. What Are the New Rules? Who Will Find this Book Useful?
Chapter 2. Internal Audit and the Sarbanes-Oxley Act. "Where Were the
Auditors?" Standards Failure. Sarbanes-Oxley Overview: Key Internal Audit
Concerns. Impact of the Sarbanes-Oxley Act on the Modern Internal Auditor.
Chapter 3. Heightened Responsibilities for Audit Committees. Audit
Committee Charters and Other Requirements. Board's "Financial Expert" and
Internal Audit. Helping to Establish Documentation Procedures. Controlling
Other Audit Services. Establishing Open Communications. Chapter 4.
Launching an Ethics and Whistleblower Program. Launching an Organization
Ethics Program. Establishing a Mission or Values Statement. Codes of
Conduct. Whistleblower and Hotline Functions. Auditing the Organization's
Ethics Functions. Chapter 5. COSO, S ection 404, and Control
Self-Assessments. SOA Section 404. COSO Internal Control Framework.
Violation Penalties: Organizational Sentencing Guidelines. Control
Self-Assessments. Chapter 6. IIA, CobiT, and Other Professional Internal
Audit Standards. Institute of Internal Auditors Standards for Professional
Practice. CobiT and Information Technology Governance. ASQ Audit Standards:
A Different Approach. Chapter 7. Disaster Recovery and Continuity Planning
after 9/11. Business Continuity Planning and the New Language of Recovery
Planning. Continuity Planning and Service-Level Agreements. New
Technologies: Critical Data Mirroring Techniques. Establishing Effective
Contingency Policies: What Are We Protecting? Building the Disaster
Planning Business Continuity Plan. Testing, Maintaining, and Auditing the
Continuity Plan. Continuity Planning Going Forward. Chapter 8. Internal
Audit Fraud Detection and Prevention. Red Flags: Fraud Detection for
Auditors. Public Accounting's New Role in Fraud Detection. IIA Standards
for Detecting and Investigating Fraud. Fraud Investigations for Internal
Auditors. Information Systems Fraud Prevention Processes. Chapter 9.
Enterprise Risk Management, Privacy, and Other Legislative Initiatives.
Enterprise Risk Management. Concurrent with SOA: Other Legislation
Impacting Internal Auditors. Chapter 10. Rules and Procedures for Internal
Auditors Worldwide. SOA International Requirements. International
Accounting and Auditing Standards. COSO Worldwide: International Internal
Control Frameworks. ISO and the Standards Registration Process. ITIL
Service Support and Service Delivery Best Practices. Chapter 11. Continuous
Assurance Auditing Future Directions. Implementing Continuous Assurance
Auditing. Internet-Based Extensible Mark-Up Languages: XBRL. Data
Warehouses, Data Mining, and OLAP. Newer Technologies, the Continuous
Close, and SOA. Chapter 12. Summary: Internal Auditing Going Forward.
Future Prospects for Internal Auditors. Glossary. Index.