Author: Joe Oringel Publisher: A&C Black ISBN: 1849300577 Category : Business & Economics Languages : en Pages : 237
Book Description
In the wake of the recent financial crisis, increasing the effectiveness of auditing has weighed heavily on the minds of those responsible for governance. When a business is profitable and paying healthy dividends to its stockholders, fraudulent activities and accounting irregularities can go unnoticed. However, when revenue and cash flow decline, internal costs and operations may be scrutinized more diligently, and discrepancies can emerge as a result. Effective Auditing for Corporates provides you with proactive advice-to help you safeguard core value within a corporation and to ensure that auditing processes and key personnel meet the expectations of management, compliance, and stockholders alike. Aimed primarily at auditors (both external and internal), risk managers, accountants, CFOs, and consultants, Effective Auditing for Corporates covers: * Compliance and the corporate audit * Fraud detection * Risk-based auditing * The development of Sarbanes-Oxley * Cultural changes in external auditing * Auditing management information systems
Author: Robert R. Moeller Publisher: John Wiley & Sons ISBN: 9780470289921 Category : Business & Economics Languages : en Pages : 403
Book Description
Sarbanes-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: Paul Barlow Publisher: Juta ISBN: 9780702129223 Category : Business & Economics Languages : en Pages : 414
Book Description
This text is designed as a practitioner's guide to be used by auditors in their day-to-day activities. It focuses on the knowledge and skills required by an auditor to successfully perform an audit and provides the auditor with an up-to-date approach to auditing applicable to all organisations, small businesses, multi-national conglomerates, profit-making and non-profit making concerns, industries and the public service. Example worksheets are included. The audit process is described from start to finish. Furthermore, the provision of a management-based methodology gives a step-by-step guide to performing an effective and efficient audit.
Author: Louis Braiotta Publisher: ISBN: Category : Business & Economics Languages : en Pages : 328
Book Description
The aim of this text is to serve the needs of audit companies. Its emphasis is on how the committee can discharge its responsibilities to the board most effectively. It offers guidance into developing a more useful relationship with the audit commitee.
Author: Richard Cascarino Publisher: Juta and Company Ltd ISBN: 9780702172694 Category : Business & Economics Languages : en Pages : 454
Book Description
Book & CD. This book is designed primarily for undergraduate and postgraduate students intending to pursue a career in internal auditing, as well as those chartered accountants with a specialist interest in governance and control issues. This book covers the basic concepts, philosophy and principles underlying the practice of internal auditing -- the relationships between the internal auditor, management and the external auditor. In addition, the student will gain a knowledge and understanding of the nature of an organisation. Risk management and the role of internal auditing in managing organisational risks in the context of current developments in corporate governance in both the public and private sectors are dealt with. The book is now prescribed for those studying for the Certified Internal Auditor professional qualification since it addresses the syllabus requirements of the Institute of Internal Auditors (IIA) and the Standards for the Professional Practice of Internal Auditing and Competency Framework for Internal Auditors. This book represents a practical integrated approach to the Institute of Internal Auditors' recommended internal audit approach, and may be implemented within an internal audit department in a cost-effective manner. Accordingly, the text may be useful as a reference manual for internal audits in practice.
Author: Michael J. Ramos Publisher: John Wiley & Sons ISBN: 0471656879 Category : Business & Economics Languages : en Pages : 306
Book Description
Designed 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 P. Cangemi Publisher: Wiley ISBN: 9780471281191 Category : Business & Economics Languages : en Pages : 0
Book Description
Praise for Managing the Audit Function "The corporate governance issues, accounting irregularities, and legislative actions that have taken place over the past two years have elevated the role and importance of the internal audit function. Managing the Audit Function provides a valuable guide and reference tool for those charged with either executing or overseeing this function." -- Daniel S. Kaplan, Business Risk Services Partner Ernst & Young LLP "It was refreshing to read Internal Audit literature with the appropriate focus on information systems and information systems auditing, since computer systems play such a key role in the processing of accounting transactions and the performance of business operations in today's business environment." -- William J. Powers, Partner, National Director Information Systems Assurance Services BDO Seidman, LLP "Cangemi and Singleton have created a knowledge management tool for the creation of quality audit manuals and functions. Managing the Audit Function is an important book for all audit managers, and with the addition of new and updated material, including information on the implications and requirements of the Sarbanes-Oxley Act, it provides the information to keep pace with changing conditions affecting the audit function." -- Robert S. Roussey, Professor of Accounting Leventhal School of Accounting, University of Southern California International President, Information Systems Audit and Control Association " This is basically a procedures manual for an internal auditing department that has been prepared by two of the world's most knowledgeable IT auditors. The book is a handy tool because examples are given throughout of relevant audit documents, such as audit reports, responses to reports, responses to delinquent responses, matrices, checklists, and flowcharts. Every audit department should have this book as a reference manual." -- Dale L. Flesher, PhD, CPA, CMA, CIA, CFE, CGFM Professor of Accountancy and Associate Dean University of Mississippi
Author: Keith A. Houghton Publisher: ANU E Press ISBN: 192166651X Category : Business & Economics Languages : en Pages : 773
Book Description
At a time when increased independence requirements for auditors, legal backing for auditing standards, and increased audit documentation requirements have occurred, this book examines key issues in the market for audit services in Australia. It investigates issues including: the understandability of audit and the state of the audit expectations gap; auditors' business acumen and industry expertise; the auditors' use of materiality; whether or not the increasingly prescriptive nature of auditing is creating a distraction from the 'real' audit task and stifling auditors' judgement; whether or not CLERP 9 reforms involving audit partner rotation and restrictions on non-audit service provision are efficient and effective and reactions to the increasing scrutiny of auditors and audit firms by regulators. With its thorough coverage of contemporary issues, this book intersperses the authors' summaries, interpretations and recommendations with the perceptions, expressed in their own words in order to faithfully convey their candid assessments, of users of audit reports, purchasers and suppliers of the audit product, auditing standard setters and regulators of the audit market.
Author: Adrian Furnham Publisher: Van Nostrand Reinhold ISBN: 9780415081184 Category : Business & Economics Languages : en Pages : 293
Book Description
In an increasingly competitive and volatile business world, companies need to be able to respond effectively to changing circumstances. Mergers and takeovers, evolution from public to private enterprise, and the introduction of new styles of management are all examples of organizational changes which can have a profound influence on the operations of a company and more especially upon the attitudes, motivation and commitment of its workforce. More and more, management teams in companies need to know how to handle change and in particular how to assess its impact on the satisfaction and performance of employees. Corporate Assessment looks at four types of company audit and provides a pragmatic, readable guide for managers. The authors show how assessment of a company in terms of culture, climate, communications, and customers can enhance management vision and lead to recommendations designed to improve employee satisfaction, motivation, loyalty and performance. They provide insight into the kinds of measurement tools and assessment techniques that are available and give recommendations for the use of these instruments and for how best to utilize the information they can produce.
Author: V. Beattie Publisher: Springer ISBN: 0230599419 Category : Business & Economics Languages : en Pages : 309
Book Description
This book takes us 'behind closed doors' to uncover the nature of the relationship between the audit engagement partner and the company finance director in major listed companies. Based on matched interviews with finance directors and audited engagement partners of six listed companies, the book uncovers both sides' perceptions of how contentious and non-contentious issues are resolved. New insights are provided about the workings of the audit process itself, how negotiation is conducted and the personal relationships and balance of power between the auditors and the board of directors.
Author: Joe Oringel
Author: Robert R. Moeller
Author: Paul Barlow
Author: Louis Braiotta
Author: Richard Cascarino
Author: Michael J. Ramos
Author: Michael P. Cangemi
Author: Keith A. Houghton
Author: Adrian Furnham
Author: V. Beattie