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Informationen zum Autor 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. Klappentext 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.Order your copy today! Zusammenfassung 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.Order your copy today! Inhaltsverzeichnis Preface xi Chapter 1 Introduction 1 Accounting and Auditing Scandals and Internal Audit 1 What are the New Rules? 3 Who will Find this Book Useful? 7 Chapter 2 Internal Audit and the Sarbanes-Oxley Act 9 "Where were the Auditors?" Standards Failure 10 Sarbanes-Oxley Overview: Key Internal Audit Concerns 12 Impact of the Sarbanes-Oxley Act on the Modern 57 Internal Auditor Chapter 3 Heightened Responsibilities for Audit Committees 59 Audit Committee Charters and Other Requirements 60 Board's "Financial Expert" and Internal Audit 64 Helping to Establish Documentation Procedures 67 Controlling Other Audit Services 69 Establishing Open Communications 70 Chapter 4 Launching an Ethics and Whistleblower Program 71 Launching an Organization Ethics Program 72 Establishing a Mission or Values Statement 79 Codes of Conduct 81 Whistleblower and Hotline Functions 89 Auditing the Organization's Ethics Functions 99 Chapter 5 COSO, Section 404, and Control Self-Assessments 103 SOA Section 404 104 COSO Internal Control Framework 123 Violation Penalties: Organizational Sentencing Guidelines 146 Control Self-Assessments 155 Chapter 6 IIA, CobiT, and Other Professional Internal Audit Standards 165 Institute of Internal Auditors Standards for Professional Practice 165 CobiT and Information Technology Governance 175 ASQ Audit Standards: A Different Approach 183 Chapter 7 Disaster Recovery and Continuity Planning after 9/11 189 Business Continuity Planning and the New Language of Recovery Planning 190 Continuity Planning and Service-Level Agreements 194 New...
