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auditor independence (18 results), Institute of Internal Auditors (13 results), independent auditor (5 results)
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- Forging Partnerships Between Auditors And Security Managers
- This presentation explains forging partnerships between auditors and security managers.
- Presentations
- The Proactive Auditor's Role in HIPAA Compliance
- While HIPAA requirements represent an increase in workload for audit professionals, they also offer some unique opportunities to make the job easier. The paper summarizes that by adopting a proactive approach to the project, taking advantage of natural synergies among the total audit initiatives and making skillful use of the...
- White papers
- Interpreting "Reliance on the Work of Others"
- Public Company Accounting Oversight Board PCAOB Standard No. 2 allows independent auditors to rely on the work of others to assess management's assertions regarding internal control over financial reporting. The paper depicts that there is still a big question over how much reliance outside auditors will accept. The external auditors...
- White papers
- New Tools Help Internal Auditors Transform Purchase-to-Payment Audits for Competitive Advantage
- Internal auditors and corporate executives are always looking for ways to give their company a competitive edge. One highly examined area is the purchase-to-payment function. In the purchase-to-payment function, historically internal auditors review samples of transactions for exceptions. If they find none, they conclude there is no problem. The article...
- White papers
- Sarbanes-Oxley Compliance: How to Survive (and Win)
- Thanks to new regulations, Sarbox compliance has become a lot less costly and more efficient. Here’s how to use it to your best advantage. Create a Controls-Friendly Culture From the Top Goal: Lay the...
- Articles 2008-02-26
- Conducting an Internal Audit
- The internal audit is an essential—and now much discussed—part of business. The Institute of Internal Auditors, an international association of internal auditors, offers this definition: “An independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing...
- Articles 2007-11-15
- Interaction Between Internal Audit and Different Organisational Parties: An Analysis of Expectations and Perceptions
- The study presented in this paper investigated in a qualitative way the interaction between the internal auditors and on the one hand AC members and on the other hand CEOs / CFOs. The extended analysis leads to the following conclusions. Overall, it became clear that both groups have high expectations...
- White papers 2005-12-01
- Management Controls, Systems, and Compliance With Laws and Regulations
- The auditors' report on internal controls, prepared at the completion of VA's 2005 financial statement audit, includes three material weaknesses: "Information Technology IT Security Controls," "Integrated Financial Management System," and "Operational Oversight." In the IT material weakness, the auditors reported that VA's program and financial data continue to be at...
- White papers 2005-11-17
- Internal Auditor: Uncovering Fraud
- Internal Auditors and other key players in the financial reporting process are being pressured to step up their efforts to fight fraud. Legal regulatory and standards-setting actions in the United States require companies to develop effective antifraud programs, controls and risk-assessment processes, which independent auditors will audit annually. As a...
- White papers 2004-04-01
- The Role of Auditors and Tax Advisors in the Hedge Funds Industry
- Auditors and tax advisors engaged by a hedge fund play a pivotal role throughout the life of the fund. Pure "auditing" services are normally only one of the roles played by the firm of auditors and tax advisors collectively referred to as auditors throughout this article. This article provides an...
- White papers 2004-03-26
- Sarbanes-Oxley Act of 2002 (Pl 107-204) and Impact on the IT Auditor
- The world of financial auditing has changed dramatically during the past decade and continues to change rapidly as more and more companies rely on information technology to achieve their business objectives. Certainly, the passage of the Sarbanes-Oxley Act of 2002 (Public Law 107-204) have a major impact on the internal...
- White papers 2003-11-04
- How Sarbanes-Oxley Will Change The Audit Process
- From the executive summary: ‘The Sarbanes-Oxley Act’s internal control certification provisions impose significant responsibilities on both management and the auditor. The former will have to take ownership of the process of identifying, documenting and evaluating significant controls as well as determining which locations or business units to evaluate. For auditors,...
- White papers 2003-09-01
- Electronic Technology and the Auditor
- The use of electronic technology by auditors has changed what auditors do and the way they do it. The use of professional judgement is supported, but has not been replaced by such technologies. There are very few areas of the audit that have not been affected in recent years. Many...
- White papers 2003-06-25
- The Auditor’s Approach To Fair Value
- The auditing standards board ASB issued Statement on Auditing Standards SAS no. 101, Auditing Fair Value Measurements and Disclosures, in January. The standard, which is effective for audits of financial statements for periods beginning on or after June 15, contains significantly expanded guidance for auditing fair value measurements and disclosures....
- White papers 2003-06-01
- A Prognosis for Restructuring the Market for Audit Services
- The auditor, being the easiest target of conflict of interest, is singled out as the culprit even though market participants and circumstances contributed as well. The culpability was based on the belief that, had the outside auditor done his job, the failures would have been prevented and the concomitant losses...
- White papers 2003-05-01
- Auditor Independence Rules Become Effective May 6, 2003
- Compliance with the new rules is important for both auditors and their clients because failure to comply with the rules would result in the auditor ceasing to be independent. For these purposes, individuals formerly employed by the company's auditors should be considered as part of the audit engagement team if...
- White papers 2003-04-28
- Audit Your Auditor
- From the executive summary: ‘Auditors vary widely in individual experience and skills. Manufacturers need to be aware of the reality when selecting a registrar and an auditor. Today, there are far more registrars who are competing for fewer highly trained auditors. A competent auditor must be able to assess a...
- White papers 2003-04-01
- The Role of Incentives to Manage Earnings and Quantification in Auditors' Evaluations of Management-Provided Evidence
- This paper conducts an experiment to examine two factors that is expected to affect auditors' evaluations of management-provided explanations for an unexpected balance in an account requiring significant estimation (i.e., revenue): whether the explanation is quantified i.e., put into numbers) and the strength of the manager's incentives to manage earnings....
- White papers 2003-03-01
- Fraud Detection: SAS 99 Increases Auditors' Responsibilities
- Numerous examples of financial statement fraud and alleged auditor negligence have been disclosed over the past 15 months-WorldCom/Arthur Andersen, Xerox/KPMG, Enron/Arthur Andersen, Adelphia Communications/Deloitte & Touche, Baptist Foundation of Arizona/Arthur Andersen, to name a few. Many have asked "Where were the auditors?" The new standard SAS No. 99 addresses auditors'...
- White papers 2003-01-01
- ISO 14001: On the Threshold
- The article poses a unique perspective to ISO 14000 series of environmental management system EMS standards, as the CEO of the Registrar Accreditation Board RAB, which offers auditor, course provider and registrar programs centered on ISO 14001-the series' cornerstone. Article also brings into focus that the number of auditors with...
- White papers 2003-01-01
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