Harnessing the power of continuous auditing : developing and implementing a practical methodology / / Robert L. Mainardi

• Record Nr.: UNINA9910810117703321
• Autore: Mainardi Robert L. <1964->
• Pubbl/distr/stampa: Hoboken, N.J., : Wiley, 2011
• ISBN: 9786613026163; 9781118007020; 1118007026; 9781283026161; 1283026163; 9781118269121; 1118269128; 9781118007006; 111800700X
• Edizione: [1st edition]
• Descrizione fisica: 1 online resource (305 p.)
• Collana: Wiley corporate F&A series
• Classificazione: 85.25
• Disciplina: 657/.458
• Soggetti: Auditing, Internal
• Lingua di pubblicazione: Inglese
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Note generali: Includes index.
• Nota di contenuto: Harnessing the Power of Continuous Auditing: Developing and Implementing a Practical Methodology; Contents; Preface; Acknowledgments; 1 Defining Continuous Auditing; 2 Where to Begin; 3 Continuous Auditing Methodology Development; 4 Preparing for a Continuous Audit; 5 Continuous Auditing: Foundation Phase; 6 Continuous Auditing: Approach Phase; 7 Continuous Auditing: Execution Phase; 8 Root Cause Analysis; 9 Continuous Auditing Reporting and Next Steps; 10 Action Plans; 11 Continuous Auditing Conditions; 12 Selling Continuous Auditing; 13 Continuous Auditing Challenges; 14 Continuous Auditing Uses and Users15 Continuous Auditing Lessons Learned; APPENDIX: Continuous Auditing Guidance; About the Author; Index
• Sommario/riassunto: "In order to ensure that the structure surrounding the operational environment is sound, auditors and controllers need guidance on how ; to take continuous auditing from concept to reality. Drawing on the author's two decades of auditing experience, this book is a "how to" for building, marketing, and managing a continuous auditing process for companies. It provides step-by-step instruction regarding continuous auditing objectives, a handbook for execution, and tips for achieving better SOX work. Using documented, proven techniques, Continuous Auditing is an essential text for those involved in regulating financial information"--