Sarbanes-Oxley and the New Internal Auditing Rules / Edition 1

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The enactment of the Sarbanes-Oxley Act in 2002 by the U.S. Congress marked a major change for both internal and external auditors, corporate senior management, boards of directors, and many others. Internal auditors now have new, greater responsibilities to their audit committees, to external auditors, and for overall corporate governance. 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.

To be helpful in the current global climate, this guide's broad coverage looks at a wide range of processes, including disaster recovery and business continuity practices, and fraud detection and prevention following SAS 99. Even if internal auditors don't initiate these practices, understanding such best practices can be helpful in reviewing current approaches or recommending improvements. This timely and relevant resource addresses new trends and legislation that are impacting internal auditors, including HIPAA and its privacy rules (which affect a wide range of organizations and systems outside of health care), fraud detection and prevention, risk management, the Institute of Internal Auditors' new internal audit standards, and a new COSO Enterprise Risk Management (ERM) framework, which will soon become an important new rule for internal auditors. Sarbanes-Oxley and the New Internal Auditing Rules is an essential resource for auditors, CFOs, audit committee members, and others in need of a reliable reference for navigating the new role of the auditor within today's changing corporate environment.

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Product Details

  • ISBN-13: 9780471483069
  • Publisher: Wiley
  • Publication date: 1/23/2004
  • Edition description: New Edition
  • Edition number: 1
  • Pages: 336
  • Product dimensions: 6.24 (w) x 9.31 (h) x 1.13 (d)

Table of Contents

Ch. 1 Introduction 1
Ch. 2 Internal Audit and the Sarbanes-Oxley Act 9
Ch. 3 Heightened Responsibilities for Audit Committees 59
Ch. 4 Launching an Ethics and Whistleblower Program 71
Ch. 5 COSO, Section 404, and Control Self-Assessments 103
Ch. 6 IIA, CobiT, and Other Professional Internal Audit Standards 165
Ch. 7 Disaster Recovery and Continuity Planning after 9/11 189
Ch. 8 Internal Audit Fraud Detection and Prevention 213
Ch. 9 Enterprise Risk Management, Privacy, and Other Legislative Initiatives 231
Ch. 10 Rules and Procedures for Internal Auditors Worldwide 257
Ch. 11 Continuous Assurance Auditing Future Directions 293
Ch. 12 Summary: Internal Auditing Going Forward 313
Glossary 317
Index 321
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