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 externalauditors, corporate senior management, boards of directors, andmany others. Internal auditors now have new, greaterresponsibilities to their audit committees, to external auditors,and for overall corporate governance.

Sarbanes-Oxley and the New Internal Auditing Rules thoroughlyand clearly explains the Sarbanes-Oxley Act, how it impactsauditors, and how internal auditing can help with its requirements,such as launching an ethics and whistle-blower program orperforming effective internal controls reviews under the COSOframework. With ample coverage of emerging rules that have yet tobe issued and other matters subject to change, this book outlinesfundamental blueprints of the new rules, technologicaldevelopments, and evolving trends that impact internal auditprofessionals.

To be helpful in the current global climate, this guide’sbroad coverage looks at a wide range of processes, includingdisaster recovery and business continuity practices, and frauddetection and prevention following SAS 99. Even if internalauditors don’t initiate these practices, understanding suchbest practices can be helpful in reviewing current approaches orrecommending improvements.

This timely and relevant resource addresses new trends andlegislation that are impacting internal auditors, including HIPAAand its privacy rules (which affect a wide range of organizationsand systems outside of health care), fraud detection andprevention, risk management, the Institute of InternalAuditors’ new internal audit standards, and a new COSOEnterprise Risk Management (ERM) framework, which will soon becomean important new rule for internal auditors.

Sarbanes-Oxley and the New Internal Auditing Rules is anessential resource for auditors, CFOs, audit committee members, andothers in need of a reliable reference for navigating the new roleof the auditor within today’s changing corporateenvironment.

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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)

Meet the Author

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.

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Table of Contents


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 InternalAuditor.

Chapter 3: Heightened Responsibilities for AuditCommittees.

Audit Committee Charters and Other Requirements.

Board’s “Financial Expert” and InternalAudit.

Helping to Establish Documentation Procedures.

Controlling Other Audit Services.

Establishing Open Communications.

Chapter 4: Launching an Ethics and WhistleblowerProgram.

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 ControlSelf-Assessments.

SOA Section 404.

COSO Internal Control Framework.

Violation Penalties: Organizational Sentencing Guidelines.

Control Self-Assessments.

Chapter 6: IIA, CobiT, and Other Professional Internal AuditStandards.

Institute of Internal Auditors Standards for ProfessionalPractice.

CobiT and Information Technology Governance.

ASQ Audit Standards: A Different Approach.

Chapter 7: Disaster Recovery and Continuity Planning after9/11.

Business Continuity Planning and the New Language of RecoveryPlanning.

Continuity Planning and Service-Level Agreements.

New Technologies: Critical Data Mirroring Techniques.

Establishing Effective Contingency Policies: What Are WeProtecting?

Building the Disaster Planning Business Continuity Plan.

Testing, Maintaining, and Auditing the Continuity Plan.

Continuity Planning Going Forward.

Chapter 8: Internal Audit Fraud Detection andPrevention.

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 OtherLegislative Initiatives.

Enterprise Risk Management.

Concurrent with SOA: Other Legislation Impacting InternalAuditors.

Chapter 10: Rules and Procedures for Internal AuditorsWorldwide.

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 FutureDirections.

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.



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