Brink's Modern Internal AuditingBrink's Modern Internal Auditing, Sixth Edition is a comprehensive resource and reference book on the changing world of internal auditing, including Sarbanes-Oxley compliance issues. * Sixth edition of a very well respectede auditing resource. * Provides an overview of the role and responsibilities of the internal auditor. * Includes discussion of the Sarbanes-Oxley Act and the impact it has on auditing (particualry concerning controls). * Provides expanded coverage of fraud and business ethics. * Includes guidance on reporting results effectively. * Provides in-depth discussion of internal audit and corporate governance. |
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Contents
PART TWO IMPORTANCE OF INTERNAL CONTROLS | 67 |
PART THREE INTERNAL AUDIT AND CORPORATE GOVERNANCE | 169 |
PART FOUR ADMINISTERING INTERNAL AUDIT ACTIVITIES | 257 |
PART FIVE IMPACT OF INFORMATION SYSTEMS ON INTERNAL AUDITING | 433 |
PART SIX INTERNAL AUDITOR TOOLS AND TRENDS | 609 |
PART SEVEN THE PROFESSIONAL INTERNAL AUDITOR | 685 |
Index | 741 |
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Common terms and phrases
AICPA application controls approach appropriate areas assess audit committee audit management audit plan audit procedures audit program audit report audit sampling auditing standards auditors automated BUSINESS CONTINUITY PLANNING CAAT changes CobiT code of conduct compliance components computer systems control objectives coordination corporate COSO detailed discussed in Chapter documentation effective employees Enron Enterprise Risk Management environment error established ethics evaluate example Exhibit external files financial auditing financial statements formal fraud GLBA HIPAA implemented important information systems input internal audit department internal audit function internal control issues ment monitoring nal audit OLAP operations organization’s organizational overall PCAOB perform potential problems professional public accounting firms quality audit quality-assurance review requirements responsibility risk rules Sarbanes-Oxley Sarbanes-Oxley Act selected senior management significant tion transactions understanding users whistleblower workpapers XBRL
Popular passages
Page 194 - I believe that this nation should commit itself to achieving the goal, before this decade is out, of landing a man on the moon and returning him safely to earth.
Page 75 - Internal control comprises the plan of organization and all of the co-ordinate methods and measures adopted within a business to safeguard its assets, check the accuracy and reliability of its accounting data, promote operational efficiency, and encourage adherence to prescribed managerial policies.
Page 109 - Internal control is broadly defined as a process, effected by an entity's board of directors, management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories: • Effectiveness and efficiency of operations. • Reliability of financial reporting. • Compliance with applicable laws and regulations.
Page 76 - ... (A) make and keep books, records, and accounts, which, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the issuer; and (B) devise and maintain a system of internal accounting controls sufficient to provide reasonable assurances...
Page 77 - ... (iii) access to assets is permitted only in accordance with management's general or specific authorization; and (iv) the recorded accountability for assets is compared with the existing assets at reasonable intervals and appropriate action is taken with respect to any differences.
Page 77 - ... (i) transactions are executed in accordance with management's general or specific authorization; (ii) transactions are recorded as necessary (I) to permit preparation of financial statements in conformity with generally accepted accounting principles or any other criteria applicable to such statements and (II) to maintain accountability for assets...
Page 247 - The auditor has a responsibility to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether caused by error or fraud.
Page 207 - USC 78o(d)), or any officer, employee, contractor, subcontractor, or agent of such company, may discharge, demote, suspend, threaten, harass, or in any other manner discriminate against an employee in the terms and conditions of employment because of any lawful act done by the employee...
Page 124 - ... INTERNAL CONTROL EVALUATION AND REPORTING— With respect to the internal control assessment required by subsection (a), each registered public accounting firm that prepares or issues the audit report for the issuer shall attest to, and report on, the assessment made by the management of the issuer. An attestation made under this subsection shall be made in accordance with standards for attestation engagements issued or adopted by the Board.