Sarbanes-Oxley and the New Internal Auditing RulesSarbanes-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! |
Contents
Contents Chapter 10 Rules and Procedures | 6 |
Internal Audit and the SarbanesOxley Act | 9 |
Heightened Responsibilities for Audit Committees | 59 |
Launching an Ethics and Whistleblower Program | 71 |
CONTENTS | 79 |
COSO Section 404 and Control SelfAssessments | 103 |
IIA CobiT and Other Professional Internal | 165 |
CobiT and Information Technology Governance | 175 |
Testing Maintaining and Auditing the Continuity Plan | 206 |
Internal Audit Fraud Detection and Prevention | 213 |
Enterprise Risk Management Privacy | 231 |
Other Legislation Impacting | 243 |
Internal Auditors Worldwide | 257 |
International Internal Control Frameworks | 267 |
ITIL Service Support and Service Delivery Best Practices | 279 |
Continuous Assurance Auditing Future Directions | 293 |
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Common terms and phrases
action activities allow application approach appropriate areas assess audit committee auditing standards auditors authority become called changes Chapter CobiT code of conduct communication compliance concerns consider continuity corporate COSO cover designed detailed determine develop disaster discussed documentation effective employees environment established ethics evaluate event example Exhibit existing external files formal framework fraud function governance identify impact implement important independent individual initial internal audit internal control issues launch major material matter ment monitoring objectives officers operations organization organization’s overall PCAOB perform period potential practices present procedures professional public accounting records recovery requirements responsibility risk role rules Section 404 senior stakeholders standards statement steps strong tion understanding violations whistleblower