Sarbanes-Oxley Internal Controls: Effective Auditing with AS5, CobiT, and ITILSarbanes-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. |
Contents
Effective Auditing with AS5 CobiT and ITIL Chapter 1 Introduction SarbanesOxley and Establishing Effective Internal Controls | 1 |
Effective Auditing with AS5 CobiT and ITIL Chapter 2 SarbanesOxley Act Today Changing Perspectives | 13 |
Effective Auditing with AS5 CobiT and ITIL Chapter 3 AS5 Standards for Auditing Internal Controls | 53 |
Effective Auditing with AS5 CobiT and ITIL Chapter 4 Establishing Internal Controls Through COSO | 83 |
Effective Auditing with AS5 CobiT and ITIL Chapter 5 Using CobiT Framework to Improve SOx Controls and Governance | 119 |
Effective Auditing with AS5 CobiT and ITIL Chapter 6 Performing Section 404 Reviews Under AS5 An Ongoing Process | 149 |
Effective Auditing with AS5 CobiT and ITIL Chapter 7 Other SOx Requirements Sections 302 409 and Others | 183 |
Effective Auditing with AS5 CobiT and ITIL Chapter 8 Using ITIL to Align IT with Business Processes | 203 |
Effective Auditing with AS5 CobiT and ITIL Chapter 9 Importance of Enterprise Risk Management | 241 |
Effective Auditing with AS5 CobiT and ITIL Chapter 10 International Standards ISO Quality Auditing and SOx | 285 |
Effective Auditing with AS5 CobiT and ITIL Chapter 11 Internal Audit in a SarbanesOxley Environment | 315 |
Effective Auditing with AS5 CobiT and ITIL Chapter 12 Importance of Effective Corporate Governance | 351 |
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Other editions - View all
Sarbanes-Oxley Internal Controls: Effective Auditing with AS5, CobiT, and ITIL Robert R. Moeller No preview available - 2008 |
Sarbanes-Oxley Internal Controls: Effective Auditing with AS5, CobiT and ITIL Robert R. Moeller No preview available - 2008 |
Sarbanes-Oxley Internal Controls: Effective Auditing with AS5, CobiT, and ITIL Robert R. Moeller No preview available - 2008 |
Common terms and phrases
AICPA application appropriate areas Arthur Andersen AS5 rules audit committee auditing standards capacity management CBOK changes CMDB CobiT framework communication components control activities control environment control objective controls over financial COSO ERM framework COSO internal control defined develop disclosure discussed in Chapter documentation employees Enron Enterprise Risk Management enterprise’s establish ethics evaluation example Exhibit financial audit financial reporting GAAP identified impact implemented important improve infrastructure internal audit function internal control framework internal control reviews ISACA ISO standards issues major management process monitoring operations organization overall PCAOB perform potential professional public accounting firms quality auditors quality management system risk assessment risk management role Sarbanes-Oxley Sarbanes-Oxley Act Section 404 reviews senior management service level management significant SOx compliance SOx internal control SOx legislation SOx rules SOx Section 404 SOx whistleblower stakeholders testing understanding