Audit Committee Essentials

Audit Committee Essentials

Author: Curtis C. Verschoor

Publisher: John Wiley & Sons

Published: 2008-04-30

Total Pages: 258

ISBN-13: 0470337079

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Praise for Audit Committee Essentials "Audit Committee Essentials is an excellent and comprehensive resource, documented with key references and illustrated with real-life company examples for all types of commercial and nonprofit enterprises. Dr. Verschoor brings into focus the intertwined impact of risk management, internal controls, and ethics on oversight responsibilities for both the audit committee and the entire board of directors. From my personal perspective as an audit committee member and as a director of both profit and nonprofit entities, this book should be required reading for corporate management, boards of directors, and their committees." --George K. Gill, Chairman and CEO of PetAg, Inc.; Director and member of the Investment and Audit Committees of the United Methodist Foundation of Northern Illinois "Maintaining the highest ethical standards is critical to the success of not-for-profits in today's world. Dr. Verschoor's book provides a practical, highly prescriptive approach to ensuring that governance processes meet the highest expectations of managers, employees, volunteers, contributors, and other stakeholders. I am very impressed with the readability of the book. It definitely raises one's awareness of the need for a thought-out plan that ensures strong financial and ethical credibility." --John S. Maxson, President and CEO Greater North Michigan Avenue Association, Chicago, Illinois A concise and readable account of the audit committee's roles and responsibilities The Sarbanes-Oxley Act has changed the way all corporations now operate, regardless of size. In Audit Committee Essentials, goverance expert Curtis Verschoor explains with great detail and razor-sharp precision why internal control is so critical, emphasizing financial literacy, a requirement under Sarbanes-Oxley, as well as oversight of the financial reporting process and related controls, ethics and the internal and independent audits. Written for seasoned professionals as well as newly assigned board members, Audit Committee Essentials is a vital tool in order to stay abreast of the rapidly changing governance requirements and responsibilities of audit committees.


Information Technology Control and Audit

Information Technology Control and Audit

Author: Sandra Senft

Publisher: CRC Press

Published: 2016-04-19

Total Pages: 757

ISBN-13: 1439893241

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The new edition of a bestseller, Information Technology Control and Audit, Fourth Edition provides a comprehensive and up-to-date overview of IT governance, controls, auditing applications, systems development, and operations. Aligned to and supporting the Control Objectives for Information and Related Technology (COBIT), it examines emerging trend


The Senate Intelligence Committee Report on Torture (Academic Edition)

The Senate Intelligence Committee Report on Torture (Academic Edition)

Author: Senate Select Committee On Intelligence

Publisher: Melville House

Published: 2020-02-18

Total Pages: 820

ISBN-13: 1612198473

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The study edition of book the Los Angeles Times called, "The most extensive review of U.S. intelligence-gathering tactics in generations." This is the complete Executive Summary of the Senate Intelligence Committee's investigation into the CIA's interrogation and detention programs -- a.k.a., The Torture Report. Based on over six million pages of secret CIA documents, the report details a covert program of secret prisons, prisoner deaths, interrogation practices, and cooperation with other foreign and domestic agencies, as well as the CIA's efforts to hide the details of the program from the White House, the Department of Justice, the Congress, and the American people. Over five years in the making, it is presented here exactly as redacted and released by the United States government on December 9, 2014, with an introduction by Daniel J. Jones, who led the Senate investigation. This special edition includes: • Large, easy-to-read format. • Almost 3,000 notes formatted as footnotes, exactly as they appeared in the original report. This allows readers to see obscured or clarifying details as they read the main text. • An introduction by Senate staffer Daniel J. Jones who led the investigation and wrote the report for the Senate Intelligence Committee, and a forward by the head of that committee, Senator Dianne Feinstein.


Model Rules of Professional Conduct

Model Rules of Professional Conduct

Author: American Bar Association. House of Delegates

Publisher: American Bar Association

Published: 2007

Total Pages: 216

ISBN-13: 9781590318737

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The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.


Cutting Edge Internal Auditing

Cutting Edge Internal Auditing

Author: Jeffrey Ridley

Publisher: John Wiley & Sons

Published: 2008-04-30

Total Pages: 486

ISBN-13: 0470756276

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Cutting Edge Internal Auditing provides guidance and knowledge for every internal auditor, encouraging each to pioneer new ground in the development of their professional practices in all risk management, control and governance processes. Serving as an excellent reference guide that develops a pattern of internal auditing now and for the future, this book explores the concept of 'cutting edge' internal auditing as an imaginative adventure: demonstrating how this has influenced and will continue to influence the development of professionalism in internal auditing. Built on the foundations of Jeffrey Ridley's extensive internal auditing experience across the public and private sectors, the author uses his articles and research to explore and develop the motivations, goals and categories of innovation in internal auditing today. It develops and brings up to date an imaginative internal auditing model, created and used by the author in the early 1980s, drawing on research and guidance by The Institute of Internal Auditors Inc., its Research Foundation and the Institute of Internal Auditors - UK and Ireland. Each chapter stands alone by focusing on an individual internal auditing theme, considered from both the perspective of internal auditing and its customers to suggest an appropriate vision as a goal for every internal audit activity. Each chapter also includes self-assessment questions to challenge the readers understanding of its messages. Companion website contains some of the author's training slides and seventy case studies, many written by leading internal audit practitioners, this book creates a vision for future cutting edge internal auditing.


A Review of the 2001 Bonn Conference and Application to the Road Ahead in Afghanistan

A Review of the 2001 Bonn Conference and Application to the Road Ahead in Afghanistan

Author: Mark Fields

Publisher: Createspace Independent Publishing Platform

Published: 2011

Total Pages: 44

ISBN-13: 9781478199618

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Ten years ago in Bonn, Germany, the United Nations Envoy to Afghanistan, Ambassador Lakhdar Brahimi, and U.S. Envoy to the Afghan Opposition, Ambassador James Dobbins, led a diverse group of international diplomats and warriors to consensus and charted the political course for Afghanistan well into the decade. The process that led to the Bonn Agreement (Bonn 2001, or Bonn I) reflects the best of U.S. and United Nations statesmanship and was the result of the effective application of military and diplomatic power. Bonn 2001 was successful for five reasons: The U.S.-supported Northern Alliance held the clear military advantage; The U.S. interagency position was effectively synchronized; Dobbins paved the way for success at Bonn by thorough bilateral preparation and consultations with international actors-he met personally with nearly all the international participants and representatives; Brahimi and Dobbins merged their negotiating experience and artfully used multilateral negotiations to meld national interests into cohesive commitments; Bonn Conference objectives were limited and achievable and the U.S. negotiating team was empowered to exercise initiative in pursuit of those objectives. As the Bonn Conference's 10th anniversary approaches, the fundamental challenge is simply stated: how can U.S. national interests in Afghanistan be achieved with fewer resources? This paper answers that question through an analysis of the process that produced the Bonn Agreement in 2001. It offers step-by-step recommendations for U.S. policymakers on how to shape specific conditions in Afghanistan, beginning with Bonn 2011 (Bonn II), for the post-2014 period. Those recommendations include: The United States must demonstrate long-term commitment to Afghanistan in the form of a formal strategic partnership announced at Bonn; Following Bonn, the United States must set conditions for a negotiated settlement through military and diplomatic means: The United States should announce its intention to maintain a reduced military force in Afghanistan well beyond 2014; The United States should fund the Afghanistan National Security Forces (ANSF) at the present manning objective (352,000) through 2015, then reassess this requirement; The coalition should intensify efforts to kill or capture members of the insurgent Leadership; Bilateral preparation should begin with President Hamid Karzai and the issue of Afghan political reforms. Bonn I was about balancing control of central government offices. Following Bonn II, Afghans should rebalance power between the central government and provincial governments. Insurgents willing to lay down arms could play a legitimate role in local governance; Bilateral preparation should then proceed to Afghanistan's neighbors and Russia, China, Turkey, and Saudi Arabia. This paper offers recommendations for dealing with each country in light of Bonn I and events to date. Without U.S. commitment through the end of this decade, Afghanistan will likely fall back into the civil war it experienced in the early 1990s. As fighting spreads, India and Pakistan will back their Afghan proxies and the conflict will intensify. This situation would not only create opportunities for safe haven for extremists, but also invite a confrontation between adversarial and nuclear-armed states. The growing strength of Pakistan's own insurgency and the existential threat it could pose in the future intensifies this risk. The potential for such an outcome runs counter to U.S. and coalition interests. Bonn 2001 began a journey toward Afghanistan's stability and representative government that has demanded great sacrifice by Afghans, Americans, and other members of the coalition. That journey has come far from its humble beginning and requires American leadership and energy to remain on course.


Information Technology Control and Audit, Third Edition

Information Technology Control and Audit, Third Edition

Author: Sandra Senft

Publisher: CRC Press

Published: 2010-12-12

Total Pages: 803

ISBN-13: 1439838607

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The headline-grabbing financial scandals of recent years have led to a great urgency regarding organizational governance and security. Information technology is the engine that runs modern organizations, and as such, it must be well-managed and controlled. Organizations and individuals are dependent on network environment technologies, increasing the importance of security and privacy. The field has answered this sense of urgency with advances that have improved the ability to both control the technology and audit the information that is the lifeblood of modern business. Reflects the Latest Technological Advances Updated and revised, this third edition of Information Technology Control and Audit continues to present a comprehensive overview for IT professionals and auditors. Aligned to the CobiT control objectives, it provides a fundamental understanding of IT governance, controls, auditing applications, systems development, and operations. Demonstrating why controls and audits are critical, and defining advances in technology designed to support them, this volume meets the increasing need for audit and control professionals to understand information technology and the controls required to manage this key resource. A Powerful Primer for the CISA and CGEIT Exams Supporting and analyzing the CobiT model, this text prepares IT professionals for the CISA and CGEIT exams. With summary sections, exercises, review questions, and references for further readings, it promotes the mastery of the concepts and practical implementation of controls needed to effectively manage information technology resources. New in the Third Edition: Reorganized and expanded to align to the CobiT objectives Supports study for both the CISA and CGEIT exams Includes chapters on IT financial and sourcing management Adds a section on Delivery and Support control objectives Includes additional content on audit and control of outsourcing, change management, risk management, and compliance


Encyclopedia of Knowledge Management

Encyclopedia of Knowledge Management

Author: Schwartz, David

Publisher: IGI Global

Published: 2005-09-30

Total Pages: 945

ISBN-13: 1591405742

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"This encyclopedia is a research reference work documenting the past, present, and possible future directions of knowledge management"--Provided by publisher.