Articles from Internal Auditor (October 1, 2006)

Title	Author	Type	Words
Alert addresses backdating.	Whitley, J.	Brief article	167
Australian standards reforms may increase audit costs.	McCollum, T.		408
Best wishes.	Davie, Dennis; Adetunji, Lekan	Letter to the editor	147
Collecting performance data: a CAE seeks a new benchmarking strategy to gauge his audit shop's effectiveness.	Van Wijk, Eelco R.; Holmes, Timothy R.		1320
Culture change.	Stepaniuk, Bill	Letter to the editor	78
Different strokes: Jaap Winter says Sarbanes-Oxley is wrong for Europe, but it may be just what the United States needs.	Baker, Neil	Interview	2537
European Union and United States set standards work plan.	McCollum, T.		313
Fraud Reporting.	Koroma, Alpha	Letter to the editor	183
Global compliance: one consultant's experience with multinational firms sheds light on meeting the unique challenges of achieving Sarbanes-Oxley compliance internationally.	Hussain, Imtiaz		2066
IFAC seeks comments on IT exposure draft.	Alvarado, K.		344
Internal control: no small matter; Help for small businesses has arrived in the form of COSO's latest guidance on internal control over financial reporting.	Rittenberg, Larry E.		2383
Is auditing taken seriously?	Ugochuku, Ike		440
Know your role.	Fraser, John	Letter to the editor	230
Lack of self-reported information may lead to piracy.	Filipek, R.		393
Manual processes result in revenue risk.	Filipek, R.		368
On the road to good governance: internal auditors need to make sure they're moving in the right direction when reviewing corporate practices and behaviors.	McCollum, Tim	Cover story	3778
Planning for success: audit effectiveness often hinges on work done prior to the engagement.	Rife, Randal		1297
Practice now for the CIA exam.	Jacka, J. Michael		1436
Proceed with caution.	Millage, Anne	Editorial	373
Risky business.		Letter to the editor	107
SEC proposes regulatory relief.	Whitley, J.		314
Seek & ye shall find: several types of online search tools can facilitate auditors' information retrieval efforts.	Grenough, Jerry		2315
Simplifying complexity: spreadsheet lookup tables are powerful tools for multivariable computations.	Simkin, Mark G.		1507
The ABCs of reporting on controls.	McCuaig, Bruce		1432
The patient embezzler: nonexistent segregation of duties and unlimited access to cash entice a long-time employee to raid the company's coffers.	Kurniwanti, Ika A.; Setiabudi, Hendry Y.	Cover story	1543
The softer side of controls: a people-focused approach to controls doesn't mean the organization is going easy on risks.	Buhariwalla, Adil		1649
Unearth the power of knowledge: internal auditing can nurture best practices within the organization by becoming the resource center for risk and control information.	Anderson, Richard J.; Leandri, Susan J.		2940
United Kingdom unveils anti-fraud recommendations.	Salierno, D.		313