SOA and New Internal Audit Rules

Author: (American) Morрел, translated by Liu Xiaolun and others
Publisher:
Publishing Date: 2007-01-01
Features: The book "SOA and Internal Audit New Rules" comprehensively and clearly explains the Sarbanes-Oxley Act (SOA) and its impact on auditors, and clarifies how internal auditors can help organizations meet other requirements, such as launching ethics and reporting programs under the COSO (Committee of Sponsoring Organizations of the Treadway Commission) framework or implementing effective internal control reviews. The book extensively covers emerging rules that are yet to be released, as well as other changes, outlining the basic blueprints of these new rules, technological developments, and emerging trends that will significantly impact internal audit professionals. This comprehensive guide closely examines a series of processes, including disaster recovery and business continuity plans, as well as fraud detection and prevention in compliance with SAS 99. Understanding these excellent practices will help internal auditors review current methods and provide improvement recommendations. The book also includes HIPAA and its confidentiality rules, fraud detection and prevention, risk management, the new internal audit standards of the Institute of Internal Auditors, and a new COSO Enterprise Risk Management (ERM) framework, among others. For auditors, chief financial officers, audit committee members, and other relevant individuals, "SOA and Internal Audit New Rules" is a must-read.