Moeller Brink's Modern Internal Auditing

6. Auflage 2005
ISBN: 978-0-471-70926-8
Verlag: John Wiley & Sons
Format: PDF
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)

E-Book, Englisch, 816 Seiten, E-Book

Brink's Modern Internal Auditing, Sixth Edition is a comprehensiveresource and reference book on the changing world of internalauditing, including Sarbanes-Oxley compliance issues.
* Sixth edition of a very well respectede auditing resource.
* Provides an overview of the role and responsibilities of theinternal auditor.
* Includes discussion of the Sarbanes-Oxley Act and the impact ithas on auditing (particualry concerning controls).
* Provides expanded coverage of fraud and business ethics.
* Includes guidance on reporting results effectively.
* Provides in-depth discussion of internal audit and corporategovernance.

Autoren/Hrsg.

Moeller, Robert R.

Inhaltsverzeichnis

Preface.
PART ONE: FOUNDATIONS OF INTERNAL AUDITING.
Chapter One. Foundations of Internal Auditing.
Chapter Two. Management Needs: Internal Audit's OperationalApproach.
Chapter Three. Internal Audit in the 21st Century:Sarbanes-Oxley and Beyond.
PART TWO: IMPORTANCE OF INTERNAL CONTROLS.
Chapter Four. Internal Controls Fundamentals: COSOFramework.
Chapter Five. Understanding and Assessing Risks: Enterprise RiskManagement.
Chapter Six. Evaluating Internal Controls: Section 404Assessments.
Chapter Seven. Internal Controls Frameworks Worldwide: CobiT andOthers.
PART THREE: INTERNAL AUDIT AND CORPORATE GOVERNANCE.
Chapter Eight. Internal Audit and the Board Audit Committee.
Chapter Nine. Whistleblower Programs and Codes of Conduct.
Chapter Ten. Working With External Auditors.
Chapter Eleven. Fraud Detection and Prevention.
PART FOUR: ADMINISTERING INTERNAL AUDIT ACTIVITIES.
Chapter Twelve. Internal Audit Professional Standards.
Chapter Thirteen. Internal Audit Organization and Planning.
Chapter Fourteen. Directing and Performing Internal Audits.
Chapter Fifteen. Workpapers: Documenting Internal AuditActivities.
Chapter Sixteen. Gathering Evidence Through Audit Sampling.
Chapter Seventeen. Audit Reports and Internal AuditCommunications.
PART FIVE: IMPACT OF INFORMATION SYSTEMS ON INTERNALAUDITING.
Chapter Eighteen. Business Continuity Planning and DisasterRecovery.
Chapter Nineteen. General Controls in an E-Business andNetworked Environment.
Chapter Twenty. Software Engineering, the Capability MaturityModel, and Project Management.
Chapter Twenty-One. Reviewing and Assessing ApplicationsControls.
Chapter Twenty-Two. Infrastructure Service- and Support-DeliveryControls.
Chapter Twenty-Three. Computer-Assisted Audit Techniques.
PART SIX: INTERNAL AUDITOR TOOLS ANDN TRENDS.
Chapter Twenty-Four. HIPAA and Growing Concerns RegardingPrivacy.
Chapter Twenty-Five. Continuous Assurance Auditing, XBRL, andOLAP.
Chapter Twenty-Six. Internal Audit Quality-Assurance and ASQQuality Audits.
Chapter Twenty-Seven. Control Self-Assessments.
PART SEVEN: THE PROFESSIONAL INTERNAL AUDITOR.
Chapter Twenty-Eight. Professional Certifications: CIA, CISA,and More.
Chapter Twenty-Nine. ISO and Internal Audit WorldwideStandards.
Chapter Thirty. Future of the Modern Internal Auditor.
Index.

Über Autor(innen)

Robert R. Moeller has over 25 years experience in internalauditing, raging from launching new internal audit functions inseveral companies providing internal audit consulting and servingas audit director for a Fortune 50 corporation.
Moeller has an MBA in finance from the University of Chicago andan undergraduate degree in engineering; he has accumulated a widerange of professional certifications including the CPA, CISA,PMP, and CISSP. He was appointed the national director ofinformation systems auditing for the major public accounting firmof Grant Thornton. There he developed firmwide audit procedures anddirectly managed information systems audits, and assumedresponsibility for their Chicago office information systemsconsulting practice.
In 1989, Moeller was recruited to build and organize the firstcorporate information systems audit function for Sears Roebuck, anorganization that then consisted of AllState Insurance, DeanWitter, and Discover Card, as well as the Sears retail operations.He went on to become their audit director, initiating numerous newpractices. He has been active professionally in both the Instituteof Internal Auditors and the AICPA. He was president of the IIA'sChicago chapter, served on its International Advanced TechnologyCommittee, and was chair of the AICPA's Computer AuditSubcommittee.
In 1996, Moeller launched his own corporation, Compliance andControl Systems Associates, Inc., and presented seminars oninternal controls and corporate governance throughout the UnitedStates. he was then talking about Sarbanes-Oxley issues well beforethe Act. He has helped launch a new consulting practice for EMCCorporations, has worked as a consultant and project manager,specializing in the telecommunications industry, and managed acellular telephone financial system project on a worldwide basis.More recently, he has led in a series of Sarbanes-Oxley Section 404projects in manufacturing, finance, and other industries. Hecontinues to stay well-connected with the overall profession ofinternal auditing.
Robert Moeller lives with his wife, Lois, in the Chicago area.They enjoy sailing on Lake Michigan in the summer, skiing inColorado and Utah, and participating in Chicago's theatre, opera,and music scene.