Autore	Verschoor Curtis C
Pubbl/distr/stampa	Hoboken, N.J., : John Wiley & Sons, Inc., 2008
Descrizione fisica	1 online resource (258 p.)
Disciplina	657.458 657/.458
Soggetto topico	Audit committees - United States Auditing, Internal - United States Boards of directors - United States
Soggetto genere / forma	Electronic books.
ISBN	1-119-20147-0 1-281-37421-0 9786611374211 0-470-33707-9
Formato	Materiale a stampa
Livello bibliografico	Monografia
Lingua di pubblicazione	eng
Nota di contenuto	AUDIT COMMITTEE ESSENTIALS; Acknowledgements; Contents; About the Author; About The Institute of Internal Auditors; Preface; Chapter 1: Evolution of Audit Committees; EARLY EVENTS; SEC REGULATORY, LEGAL, AND PRIVATE SECTOR INITIATIVES; REGULATION ARISING FROM BANKING SCANDALS; STOCK EXCHANGE INITIATIVES; SARBANES-OXLEY ACT OF 2002; DIRECTORS' LIABILITY; PRIVATE COMPANY AND NOT-FOR-PROFIT GOVERNANCE INITIATIVES; FUTURE OUTLOOK; KEY POINTS IN CHAPTER 1; Chapter 2: Full Board Responsibilities and Effective Board Processes; INTRODUCTION; RESPONSIBILITIES OF THE BOARD OF DIRECTORS BEST PRACTICES BOARDS SHOULD EMBRACEOVERVIEW OF CURRENT LEGALLY REQUIRED BOARD MEMBER DUTIES; DIRECTORS' RIGHTS; AREAS OF SPECIAL CONCERN FOR THE BOARD AS A WHOLE; RECOMMENDED ELEMENTS OF BOARD PRACTICES AND PROCESSES; ASSESSING THE EFFECTIVENESS OF THE BOARD AS A WHOLE; LIABILITY AND INDEMNIFICATION; KEY POINTS IN CHAPTER 2; Chapter 3: Personal Characteristics of Effective Boards and Members; INTRODUCTION; ROLE AND AUTHORITY OF INDEPENDENT DIRECTORS; CHARACTERISTICS OF AN EFFECTIVE BOARD MEMBER; CORE COMPETENCIES OF AN EFFECTIVE BOARD; SUMMARY OF THE DIRECTOR'S ROLE; KEY POINTS IN CHAPTER 3 Chapter 4: Duties of Audit Committees Prescribed by Law, Regulation, or RuleINTRODUCTION; HISTORICAL DEVELOPMENT OF MANDATED AUDIT COMMITTEE DUTIES; SOURCE OF CURRENT LEGALLY REQUIRED DUTIES OF AUDIT COMMITTEES; OVERVIEW OF CURRENTLY PRESCRIBED DUTIES AND RESPONSIBILITIES; LEGISLATIVE/REGULATORY SOURCES OF SELECTED AUDIT COMMITTEE RESPONSIBILITIES; KEY POINTS IN CHAPTER 4; Appendix 4A: FEI Corporate Governance Checklist; Chapter 5: Overview of Additional Duties of Audit Committees Considered to Be Best Practices; RECOMMENDATIONS OF THE BUSINESS ROUNDTABLE RECOMMENDATIONS OF THE CONFERENCE BOARDGUIDING PRINCIPLES OF THE BLUE RIBBON COMMITTEE; EIGHT HABITS OF HIGHLY EFFECTIVE AUDIT COMMITTEES; BEST PRACTICES RELATED TO AUDITING AND INTERNAL CONTROL; BEST PRACTICES RELATING TO PUBLIC DISCLOSURE OF FINANCIAL INFORMATION; AUDIT COMMITTEE OVERSIGHT OF ETHICS AND COMPLIANCE PROGRAMS; ADDITIONAL AUDIT COMMITTEE BEST PRACTICES; KEY POINTS IN CHAPTER 5; Chapter 6: Necessary Characteristics of Audit Committees and Their Members; INTRODUCTION; IMPORTANT PERSONAL ATTRIBUTES OF MEMBERS; IMPORTANCE OF TOTAL INDEPENDENCE; FINANCIAL KNOWLEDGE NECESSARY CRITERIA FOR ASSESSING AUDIT COMMITTEE EFFECTIVENESSKEY POINTS IN CHAPTER 6; Appendix 6A: Audit Committee Performance Evaluation Questionnaire; Chapter 7: The Audit Committee and Its Charter; PURPOSE AND CONTENTS OF AN AUDIT COMMITTEE CHARTER; KEY POINTS IN CHAPTER 7; Appendix 7A: Sample or Model Audit Committee Charter (Statutory and Regulatory Perspective); Appendix 7B: Sample Audit Committee Charter from the Institute of Internal Auditors Research Foundation; PURPOSE; AUTHORITY; COMPOSITION; RESPONSIBILITIES; Appendix 7C: Excerpts from Selected Audit Committee Charters SCHERING-PLOUGH CORPORATION AUDIT COMMITTEE CHARTER (EXCERPTS) (APPROVED BY BOARD OF DIRECTORS ON FEBRUARY 27, 2007)
Record Nr.	UNINA-9910145735603321

Autore	Pickett K. H. Spencer
Edizione	[1st edition]
Pubbl/distr/stampa	Hoboken, N.J., : Wiley, c2006
Descrizione fisica	1 online resource (306 p.)
Disciplina	657.458 657/.458
Collana	IIA (Institute of Internal Auditors) Series
Soggetto topico	Auditing, Internal Risk management - Auditing
Soggetto genere / forma	Electronic books.
ISBN	1-119-20117-9 1-280-34975-1 9786610349753 0-471-78431-1
Formato	Materiale a stampa
Livello bibliografico	Monografia
Lingua di pubblicazione	eng
Nota di contenuto	Audit Planning: A Risk-Based Approach; CONTENTS; PREFACE; LIST OF ABBREVIATIONS; Chapter 1: WHY RISK-BASED AUDIT PLANNING?; INTRODUCTION; RISK-BASED AUDIT-PLANNING MODEL: PHASE ONE; RISK-BASED AUDIT-PLANNING MODEL: PHASE TWO; RISK-BASED AUDIT-PLANNING MODEL: PHASE THREE; RISK-BASED AUDIT-PLANNING MODEL: PHASE FOUR; RISK-BASED AUDIT PLANNING MODEL: FINAL; SUMMARY; NOTES; Chapter 2: BASIC PLANNING TECHNIQUES; INTRODUCTION; BASIC PLANNING MODEL: PHASE ONE; BASIC PLANNING MODEL: PHASE TWO; BASIC PLANNING MODEL: PHASE THREE; BASIC PLANNING MODEL: PHASE FOUR; BASIC PLANNING MODEL: FINAL; SUMMARY NOTESChapter 3: USING THE CORPORATE RISK REGISTER; INTRODUCTION; CORPORATE RISK REGISTER MODEL: PHASE ONE; CORPORATE RISK REGISTER MODEL: PHASE TWO; CORPORATE RISK REGISTER MODEL: PHASE THREE; CORPORATE RISK REGISTER MODEL: PHASE FOUR; CORPORATE RISK REGISTER MODEL: FINAL; SUMMARY; NOTES; Chapter 4: THE ANNUAL AUDIT PLAN; INTRODUCTION; ANNUAL AUDIT-PLANNING MODEL: PHASE ONE; ANNUAL AUDIT-PLANNING MODEL: PHASE TWO; ANNUAL AUDIT-PLANNING MODEL: PHASE THREE; ANNUAL AUDIT-PLANNING MODEL: PHASE FOUR; ANNUAL AUDIT-PLANNING MODEL: FINAL; SUMMARY; NOTES; Chapter 5: ENGAGEMENT PLANNING; INTRODUCTION ENGAGEMENT PLANNING MODEL: PHASE ONEENGAGEMENT PLANNING MODEL: PHASE TWO; ENGAGEMENT PLANNING MODEL: PHASE THREE; ENGAGEMENT PLANNING MODEL: PHASE FOUR; ENGAGEMENT PLANNING MODEL: FINAL; SUMMARY; NOTES; Chapter 6: PROJECT MANAGEMENT; INTRODUCTION; PROJECT MANAGEMENT PLANNING MODEL: PHASE ONE; PROJECT MANAGEMENT PLANNING MODEL: PHASE TWO; PROJECT MANAGEMENT PLANNING MODEL: PHASE THREE; PROJECT MANAGEMENT PLANNING MODEL: PHASE FOUR; PROJECT MANAGEMENT PLANNING MODEL: FINAL; SUMMARY; NOTES; Chapter 7: KEEPING THE ACCENT ON RISK; INTRODUCTION; RISK FOCUS MODEL: PHASE ONE RISK FOCUS MODEL: PHASE TWORISK FOCUS MODEL: PHASE THREE; RISK FOCUS MODEL: PHASE FOUR; RISK FOCUS MODEL: FINAL; SUMMARY; NOTES; Chapter 8: A HOLISTIC APPROACH TO RISK-BASED AUDIT PLANNING; INTRODUCTION; HOLISTIC RISK-BASED AUDIT PLANNING MODEL: PHASE ONE; HOLISTIC RISK-BASED AUDIT PLANNING MODEL: PHASE TWO; HOLISTIC RISK-BASED AUDIT PLANNING MODEL: PHASE THREE; HOLISTIC RISK-BASED AUDIT PLANNING MODEL: PHASE FOUR; HOLISTIC RISK-BASED AUDIT PLANNING MODEL: FINAL; SUMMARY; NOTES; Appendix A: APPLYING AN RBAP DIAGNOSTIC TOOL; INDEX
Record Nr.	UNINA-9910143557103321

Autore	Moeller Robert R.
Edizione	[Eighth edition.]
Pubbl/distr/stampa	Hoboken, New Jersey : , : Wiley, , 2016
Descrizione fisica	1 online resource (835 pages)
Disciplina	657/.458
Collana	Wiley Corporate F&A series
Soggetto topico	Auditing, Internal
ISBN	1-119-18000-7 1-119-18001-5 1-119-17999-8
Classificazione	BUS003000
Formato	Materiale a stampa
Livello bibliografico	Monografia
Lingua di pubblicazione	eng
Record Nr.	UNINA-9910137170503321

Autore	Ridley Jeffrey
Pubbl/distr/stampa	Chichester, England ; ; Hoboken, NJ, : Wiley, c2008
Descrizione fisica	1 online resource (488 p.)
Disciplina	657.458 657/.458
Soggetto topico	Auditing, Internal Auditing - Standards
ISBN	1-119-20844-0 1-282-34333-5 9786612343339 0-470-75627-6
Formato	Materiale a stampa
Livello bibliografico	Monografia
Lingua di pubblicazione	eng
Nota di contenuto	Further praise for Cutting Edge Internal Auditing; Cutting Edge Internal Auditing; Contents; List Of Figures And Training Slides; List Of Cutting Edge Case Studies Which Appear On The CD ROM; About The Author; Preface; Foreword; Acknowledgements; 1 Introduction; Cutting Edge Internal Auditing Before 1994; Article: Professional Internal Auditors Are Talented People (1994); Cutting Edge Internal Auditing Is All About Imagination; Letter: We Should Have A Vision To Be Innovators (1998); Leading Edge Internal Auditing In 1998; Today's Cutting Edge Internal Auditing Vision Article: Celebrating Professionalism (2004)Introduction To The Following Chapters; Framework Of The Chapters In Cutting Edge; Notes And References; 2 Cutting Edge Internal Auditing Looks Into The Future; The Future In 1975; Article: The Future Is Ours (1975); The Future That Followed; Article: No Exceptions Allowed - All Internal Audit Activities Should Be Regulated (2003); The Present Will Always Buy The Future Of Internal Auditing; Chapter Summary; A Vision For Future Internal Auditing; Synopsis Of Case Study; Self-Assessment Questions; Notes And References 3 Cutting Edge Internal Auditing Is World-ClassWorld-Class Internal Auditing Before 1990; Article: Internal Audit Opportunities In The TQM Environment Can Lead To World-Class Auditing (1990); World-Class Internal Auditing 1990 To 2000; Article: A New Internal Auditor For A New Century (2000); World-Class Internal Auditing 2000 To 2002; Article: Overcoming Complexity In Internal Auditing (2002); Cutting Edge Internal Auditing Is World-Class Today And In The Future; Chapter Summary; World-Class Internal Auditing Principia 1998 And 2008; A Vision For World-Class Internal Auditing Synopses Of Case StudiesSelf-Assessment Questions; Notes And References; 4 Cutting Edge Internal Auditing Wears Many Hats; Internal Auditing Hats Before 2000; Article: Internal Auditors Are Ambassadors In The Commonwealth . . . Across The European Union, And Internationally Too! (2000); Internal Auditing Hats 2000 To 2003; Article: Hat Trick (2003); Internal Auditing Hats 2003 To 2005; Article: Is Internal Auditing's New Image Recognized By YourOrganization? (2005); Cutting Edge Internal Auditing Hats - Today And In The Future; Chapter Summary; Internal Auditing Hats Principia 1998 And 2008 A Vision For Internal Auditing Wearing Many HatsSynopses Of Case Studies; Self-Assessment Questions; Notes And References; 5 Cutting Edge Internal Auditing Knows How To Govern; Governance Before 1995; Article: Status Of UK Quality Management And Governance (1995); Governance 1995 To 2000; Article: Risk Management, Control And Governance Challenges And Opportunities For Internal Auditors (2000); Article: Weak Links In The Supply Chain (2000); Governance 2001 To 2002; Article: What Was The Point Of Cadbury - What Should Be The Point Tomorrow? (2002) Cutting Edge Internal Auditing Knows How To Govern Well - Today And In The Future
Record Nr.	UNINA-9910146125903321

Autore	Mainardi Robert L. <1964->
Edizione	[1st edition]
Pubbl/distr/stampa	Hoboken, N.J., : Wiley, 2011
Descrizione fisica	1 online resource (305 p.)
Disciplina	657/.458
Collana	Wiley corporate F&A series
Soggetto topico	Auditing, Internal
ISBN	1-118-00702-6 1-283-02616-3 9786613026163 1-118-26912-8 1-118-00700-X
Classificazione	85.25
Formato	Materiale a stampa
Livello bibliografico	Monografia
Lingua di pubblicazione	eng
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
Record Nr.	UNINA-9910139205103321