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Author: Susan M. Switzer
Publisher: John Wiley & Sons
Published: 2007-01-06
Total Pages: 257
ISBN-13: 0470112395
DOWNLOAD EBOOKBrimming with commonsense advice delivered in a conversational, easy-to-read style, Internal Audit Reports Post Sarbanes-Oxley: A Guide to Process-Driven Reporting helps you transform raw data into useable information and then translate that information into actionable messages while complying with the SOX Act.
Author: Robert R. Moeller
Publisher: John Wiley & Sons
Published: 2004-05-10
Total Pages: 336
ISBN-13: 0471646733
DOWNLOAD EBOOKSarbanes-Oxley and the New Internal Auditing Rulesthoroughly and clearly explains the Sarbanes-Oxley Act, how itimpacts auditors, and how internal auditing can help with itsrequirements, such as launching an ethics and whistle-blowerprogram or performing effective internal controls reviews under theCOSO framework. With ample coverage of emerging rules that have yetto be issued and other matters subject to change, this bookoutlines fundamental blueprints of the new rules, technologicaldevelopments, and evolving trends that impact internal auditprofessionals. Order your copy today!
Author: Michael J. Ramos
Publisher: John Wiley & Sons
Published: 2004-03-29
Total Pages: 306
ISBN-13: 0471656879
DOWNLOAD EBOOKDesigned specifically for Sarbanes-Oxley Section 404 compliance, How to Comply with Sarbanes-Oxley Section 404 features: A step-by-step approach to engagement performance Original material from a leading expert in auditing and accounting Practice aids, including forms, checklists, illustrations, diagrams, and tables In-depth explanations to help professionals understand how best to approach the internal control engagement Examples and action plans providing blueprints for implementing requirements of the Act Order your copy today!
Author: Michael J. Ramos
Publisher: John Wiley & Sons
Published: 2005-04-15
Total Pages: 384
ISBN-13: 0471730904
DOWNLOAD EBOOKThe tools to manage ongoing Sarbanes-Oxley compliance In The Sarbanes-Oxley Section 404 Implementation Toolkit, author and consultant Michael Ramos provides a detailed road map to help companies not only streamline their compliance process, but also make the process manageable and repeatable year after year. The first book to provide detailed implementation practice aids for Sarbanes-Oxley 404 compliance, The Sarbanes-Oxley Section 404 Implementation Toolkit is packed with work programs, audit checklists, and examples that readers can tailor to meet their own unique needs. Featuring a useful CD-ROM that contains all of the tools from the book, this timely workbook includes best practices that will benefit anyone who participates in the planning or performance of the effectiveness of internal control. A must-read for all CFOs, internal auditors, CPA firms, and independent auditors involved in the compliance process, The Sarbanes-Oxley Section 404 Implementation Toolkit embraces the common approaches and methodologies that have proven successful in the new world of Sarbanes-Oxley internal control testing and reporting.
Author: Robert R. Moeller
Publisher: Wiley
Published: 2008-08-15
Total Pages: 352
ISBN-13: 0470289929
DOWNLOAD EBOOKSarbanes-Oxley Internal Controls: Effective Auditing with AS5, CobiT, and ITIL is essential reading for professionals facing the obstacle of improving internal controls in their businesses. This timely resource provides at-your-fingertips critical compliance and internal audit best practices for today's world of SOx internal controls. Detailed and practical, this introductory handbook will help you to revitalize your business and drive greater performance.
Author: Gopal V. Krishnan
Publisher:
Published: 2005
Total Pages: 37
ISBN-13:
DOWNLOAD EBOOKThis study addresses the role of audit committees and auditors in the reporting of internal control deficiencies after the passage of the Sarbanes Oxley Act (SOX). We find that a higher number of meetings of the audit committee, lesser proportion of quot;financial expertsquot; in the audit committee, and more auditor changes characterize firms that report weaknesses in their internal controls compared to firms with no weaknesses. Prior restatements of financial statements are also higher for firms not reporting such weaknesses. The results are robust to controlling for a variety of firm characteristics such as complexity of operations, profitability, and growth. Our results underscore the importance of governance characteristics beyond general firm characteristics in examining the reporting of internal control weaknesses.
Author: Lynn Fountain
Publisher: CRC Press
Published: 2016-04-05
Total Pages: 292
ISBN-13: 1498730434
DOWNLOAD EBOOKWhile the Institute of Internal Auditors (IIA) has provided standards and guidelines for the practice of internal audit through the International Professional Practice Framework (IPPF), internal auditors and Chief Audit Executives (CAEs) continue to experience difficulties when attempting to balance the requirements of the IPPF with management expe
Author: Zabihollah Rezaee
Publisher: John Wiley & Sons
Published: 2007-10-05
Total Pages: 562
ISBN-13: 0470107448
DOWNLOAD EBOOKCorporate Governance Post Sarbanes-Oxley introduces a corporate governance structure consisting of seven interrelated mechanisms of oversight: managerial, compliance, audit, advisory, assurance, and monitoring. The book begins with a discussion of the new requirements for corporate governance and financial reporting brought about by Sarbanes-Oxley and then shows how a well-balanced functioning of the seven mechanisms produces a responsible corporate governance structure that ensures quality financial reporting and credible audit services. Each chapter includes checklists, real-world case studies, and best practice tips.
Author: Dennis M. Lopez
Publisher:
Published: 2017
Total Pages:
ISBN-13:
DOWNLOAD EBOOKWe investigate potential differences in audit reporting outcomes between Circular A-133 audits performed by governmental auditors vs. those performed by certified public accounting (CPA) firms. Specifically, we investigate the association between auditor type and the likelihood of auditor-disclosed internal control concerns. We employ a cross-sectional sample of 13,386 single audit reports of US cities and counties during 2004-2006. In contrast to prior literature, the results indicate that in the post-Sarbanes-Oxley environment, CPA firms appear more likely to issue audit reports that identify internal control concerns than are governmental auditors in the context of Circular A-133 audits. The differences are more pronounced for larger CPA firms.
Author: Glen L. Gray
Publisher: Iia Research Foundation
Published: 2004
Total Pages: 334
ISBN-13:
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