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- The Internal Auditor
- The internal auditor role is normally staffed by a number of experienced employees from throughout the organization. The purpose of the internal audit is to confirm that the company's documentation meets requirements (e.g. ISO9001, OSHA, etc.) and that day-to-day operations follow the documentation. This article explains various factors taken in...
- White papers 2002-01-01
Additional Resources
- Auditor Independence: A Bit More Rope
- The SEC's final version of its new rule on auditor independence wasn't as harsh as the proposal would have suggested. That gives audit firms, especially the Big Five, a little more breathing room. The Securities and Exchange Commission's SEC commitment to auditor independence is not new, proposal made independence...
- White papers 2001-02-01
- Big Four slam SEC rules on audit record-keeping; firms warn regulations may imperil auditor's role.
- WASHINGTON -- The independent auditor's role as a corporate "devil's advocate" could be severely undermined by proposed new Securities and Exchange Commission rules that impose broad new record keeping requirements for auditors, accounting industry WASHINGTON -- The independent auditor's role as a corporate "devil's...
- Research articles 2003-01-27
- Internal Control Systems for Auditor Independence
- The SEC disclosed numerous violations of auditor independence. Given the important role that auditors play in the financial reporting process, this discovery generated a great deal of attention in the financial media and spurred consideration for stricter independence rules that also dealt realistically with the organization of contemporary society. With...
- White papers 2003-01-01
- Auditor pledges to fight Equitable failing claims.(Joint Disciplinary Scheme, investigations)
- ERNST & Young has said it will vigorously defend itself after a watchdog castigated its role as auditor of Equitable Life. The Joint Disciplinary Scheme, an independent body set up to investigate the role of accountants in the mismanagement of investors' money, has laid...
- Research articles 2004-09-09
- TD Banknorth Names Beaton as Chief Auditor
- PORTLAND, Maine -- TD Banknorth Inc. announced that it has named Steve Beaton as chief auditor, reporting to Edward P. Schreiber, executive vice president and chief risk officer. "I'm very pleased to have an executive with Steve's experience and professional qualifications assume this important role at TD Banknorth," said...
- Research articles 2007-06-11
- Final Rule: Strengthening the Commission's Requirements Regarding Auditor Independence -Rule : 208, Sec - 208-1
- This article explains the first section of Rule 208. The Securities and Exchange Commission is adopting amendments to its existing requirements regarding auditor independence to enhance the independence of accountants that audit and review financial statements and prepare attestation reports filed with the Commission. The final rules...
- White papers 2003-03-27
- Role Of The Audit Committee Is Significantly Enhanced; Auditors Must Adhere To New Independence Standards
- The Sarbanes-Oxley Act of 2002 seeks, among other things, to improve the quality and transparency in financial reporting and independent audits for public companies. The provisions of the Act apply only to public companies and public accounting firms that prepare or issue audit reports for public companies. Most of the...
- White papers 2002-08-12
- Final Rule: Strengthening The Commission's Requirements Regarding Auditor Independence
- The Securities and Exchange Commission ("SEC" or "Commission") is adopting amendments to its existing requirements regarding auditor independence to enhance the independence of accountants that audit and review financial statements and prepare attestation reports filed with the Commission. The final rules recognize the critical role played by audit committees in...
- White papers 2003-05-06
- Strengthening the Commission's Requirements Regarding Auditor Independence
- The Securities and Exchange Commission ("SEC" or "Commission") is adopting amendments to its existing requirements regarding auditor independence to enhance the independence of accountants that audit and review financial statements and prepare attestation reports filed with the Commission. The final rules recognize the critical role played by audit committees in...
- White papers 2003-01-01
- Mayhugh Joins Advantage Bank / Camco Financial as Internal Auditor
- CAMBRIDGE, Ohio -- Advantage Bank, the banking subsidiary of Camco Financial Corporation (NASDAQ:CAFI), has announced that Robin L. Mayhugh, has been appointed to the position of Internal Auditor for both Advantage Bank and Camco Financial Corporation. Richard C. Baylor, President and CEO of Camco and Advantage Bank made the announcement....
- Research articles 2005-02-04
- The Sarbanes-Oxley Act of 2002 : Understanding The Independent Auditor's Role In Building Public Trust
- This white paper explores the obligations and role of the independent auditor in the corporate reporting process – as mandated by Sarbanes-Oxley and subsequent SEC rules – with the intent to help inform other members of the corporate reporting supply chain regarding these changes. As part of this discussion, we...
- White papers 2003-01-01
- Internal Auditor's Role in Corporate Governance
- With increasing attention to financial reporting ¯ by legislators, regulators, security analysts, institutional investors, and others ¯ the roles of boards of directors, audit committees, corporate management, and external and internal auditors are changing. The relationships between these entities are being reshaped by legislation and regulations. This articles begins the...
- White papers 2003-01-01
- Preparing for the worst: Before any disaster recovery plan can be written and its implementation started, the internal auditor needs to define his or her role in the process
- THE DISASTER AND CHAOS THAT AMERICA WITNESSED DURING and after the terrorist attacks on Sept. 11 are a grim, yet poignant, reminder of the importance of effective disaster recovery plans. Internal auditors can play a critical role in the development process of those plans, especially in organizations where they are...
- Research articles 2001-12-01
- AICPA Response to SEC Announcement Regarding Final Plans for Completing Reviews of Auditor Independence Systems and Controls
- Business Editors WASHINGTON--BUSINESS WIRE--March 19, 2002 We believe that over its 25-year history, the Public Oversight Board POB played a role that produced marked improvements in the quality of audits of publicly traded companies. This record is well documented. We are heartened that the professional staff of...
- Research articles 2002-03-19
- 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
- USFreightways Appoints Independent Auditor
- Business Editors CHICAGO--BUSINESS WIRE--May 30, 2002 USFreightways Corporation (Nasdaq:USFC) announced today that its Board of Directors has appointed Deloitte & Touche LLP as the company's independent auditor. The action was taken after a thorough evaluation process. "We look forward to working with Deloitte & Touche in the...
- Research articles 2002-05-30
- Commission Adopts Rules Strengthening Auditor Independence
- The Sarbanes-Oxley Act of 2002 closely examines auditor independence and corporate governance principles in the light of financial transactions in corporations. It seeks to enhance the role of the Securities and Exchange Commission SEC in the process. The Act also calls for new and enhanced penalties for defaulting on any...
- White papers 2003-09-01
- The Role of Reporting Incentives and Quantification in Auditor's Evaluations of Earnings Fluctuations
- This paper examines two factors that is expected to affect how auditors evaluate client-provided explanations for an important account that requires significant estimation (i.e., revenue): whether the explanation is quantified (i.e., put into numbers) and the strength of the client manager's incentives to manage earnings. It expects that auditor's evaluations...
- White papers 2001-11-27
- PC Plods: auditor attacks police IT project.
- Nov 13, 2001 The Australian Financial Review ABIX via COMTEX -- The New South Wales NSW Police $A22m computer system is having significant problems. The report to Parliament of the NSW Auditor-General, Bob Sendt, lists a number of failings since SAP of Germany won...
- Research articles 2001-11-12
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