{"product_id":"sarbanesoxley-and-the-new-internal-auditing-rules-9780471483069","title":"SarbanesOxley and the New Internal Auditing Rules","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eSarbanes-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.\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003cp\u003ePreface xi\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 1 Introduction 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAccounting and Auditing Scandals and Internal Audit 1\u003c\/p\u003e \u003cp\u003eWhat are the New Rules? 3\u003c\/p\u003e \u003cp\u003eWho will Find this Book Useful? 7\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 2 Internal Audit and the Sarbanes-Oxley Act 9\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e“Where were the Auditors?” Standards Failure 10\u003c\/p\u003e \u003cp\u003eSarbanes-Oxley Overview: Key Internal Audit Concerns 12\u003c\/p\u003e \u003cp\u003eImpact of the Sarbanes-Oxley Act on the Modern 57\u003c\/p\u003e \u003cp\u003eInternal Auditor\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 3 Heightened Responsibilities for Audit Committees 59\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAudit Committee Charters and Other Requirements 60\u003c\/p\u003e \u003cp\u003eBoard’s “Financial Expert” and Internal Audit 64\u003c\/p\u003e \u003cp\u003eHelping to Establish Documentation Procedures 67\u003c\/p\u003e \u003cp\u003eControlling Other Audit Services 69\u003c\/p\u003e \u003cp\u003eEstablishing Open Communications 70\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 4 Launching an Ethics and Whistleblower Program 71\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eLaunching an Organization Ethics Program 72\u003c\/p\u003e \u003cp\u003eEstablishing a Mission or Values Statement 79\u003c\/p\u003e \u003cp\u003eCodes of Conduct 81\u003c\/p\u003e \u003cp\u003eWhistleblower and Hotline Functions 89\u003c\/p\u003e \u003cp\u003eAuditing the Organization’s Ethics Functions 99\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 5 COSO, Section 404, and Control Self-Assessments 103\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eSOA Section 404 104\u003c\/p\u003e \u003cp\u003eCOSO Internal Control Framework 123\u003c\/p\u003e \u003cp\u003eViolation Penalties: Organizational Sentencing Guidelines 146\u003c\/p\u003e \u003cp\u003eControl Self-Assessments 155\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 6 IIA, CobiT, and Other Professional Internal Audit Standards 165\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eInstitute of Internal Auditors Standards for Professional Practice 165\u003c\/p\u003e \u003cp\u003eCobiT and Information Technology Governance 175\u003c\/p\u003e \u003cp\u003eASQ Audit Standards: A Different Approach 183\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 7 Disaster Recovery and Continuity Planning after 9\/11 189\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eBusiness Continuity Planning and the New Language of Recovery Planning 190\u003c\/p\u003e \u003cp\u003eContinuity Planning and Service-Level Agreements 194\u003c\/p\u003e \u003cp\u003eNew Technologies: Critical Data Mirroring Techniques 195\u003c\/p\u003e \u003cp\u003eEstablishing Effective Contingency Policies: What are we Protecting? 197\u003c\/p\u003e \u003cp\u003eBuilding the Disaster Planning Business Continuity Plan 198\u003c\/p\u003e \u003cp\u003eTesting, Maintaining, and Auditing the Continuity Plan 206\u003c\/p\u003e \u003cp\u003eContinuity Planning Going Forward 211\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 8 Internal Audit Fraud Detection and Prevention 213\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eRed Flags: Fraud Detection for Auditors 214\u003c\/p\u003e \u003cp\u003ePublic Accounting’s New Role in Fraud Detection 220\u003c\/p\u003e \u003cp\u003eIIA Standards for Detecting and Investigating Fraud 223\u003c\/p\u003e \u003cp\u003eFraud Investigations for Internal Auditors 225\u003c\/p\u003e \u003cp\u003eInformation Systems Fraud Prevention Processes 226\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 9 Enterprise Risk Management, Privacy, and Other Legislative Initiatives 231\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eEnterprise Risk Management 231\u003c\/p\u003e \u003cp\u003eConcurrent with SOA: Other Legislation Impacting Internal Auditors 243\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 10 Rules and Procedures for Internal Auditors Worldwide 257\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eSOA International Requirements 258\u003c\/p\u003e \u003cp\u003eInternational Accounting and Auditing Standards 259\u003c\/p\u003e \u003cp\u003eCOSO Worldwide: International Internal Control Frameworks 267\u003c\/p\u003e \u003cp\u003eISO and the Standards Registration Process 272\u003c\/p\u003e \u003cp\u003eITIL Service Support and Service Delivery Best Practices 279\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 11 Continuous Assurance Auditing Future Directions 293\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eImplementing Continuous Assurance Auditing 294\u003c\/p\u003e \u003cp\u003eInternet-Based Extensible Mark-Up Languages: XBRL 302\u003c\/p\u003e \u003cp\u003eData Warehouses, Data Mining, and OLAP 306\u003c\/p\u003e \u003cp\u003eNewer Technologies, the Continuous Close, and SOA 311\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 12 Summary: Internal Auditing Going Forward 313\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eFuture Prospects for Internal Auditors 313\u003c\/p\u003e \u003cp\u003eGlossary 317\u003c\/p\u003e \u003cp\u003eIndex 321\u003c\/p\u003e","brand":"John Wiley \u0026 Sons Inc","offers":[{"title":"Default Title","offer_id":49402606485847,"sku":"9780471483069","price":58.5,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9780471483069.jpg?v=1730480939","url":"https:\/\/bookcurl.com\/products\/sarbanesoxley-and-the-new-internal-auditing-rules-9780471483069","provider":"Book Curl","version":"1.0","type":"link"}