Sarbanes-Oxley and the New Internal Auditing Rules

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John Wiley & Sons, May 10, 2004 - Business & Economics - 336 pages
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.

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Contents

CHAPTER 1 Introduction
1
CHAPTER 2 Internal Audit and the SarbanesOxley Act
9
CHAPTER 3 Heightened Responsibilities for Audit Committees
59
CHAPTER 4 Launching an Ethics and Whistleblower Program
71
Chapter 5 COSO Section 404 and Control SelfAssessments
103
Chapter 6 IIA CobiT and Other Professional Internal Audit Standards
165
Chapter 7 Disaster Recovery and Continuity Planning after 911
189
Chapter 8 Internal Audit Fraud Detection and Prevention
213
Chapter 9 Enterprise Risk Management Privacy and Other Legislative Initiatives
231
Chapter 10 Rules and Procedures for Internal Auditors Worldwide
257
Chapter 11 Continuous Assurance Auditing Future Directions
293
Chapter 12 Summary Internal Auditing Going Forward
313
Glossary
317
Index
321
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About the author (2004)

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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