Articles from Internal Auditor (April 1, 2007)

Title	Author	Type	Words
A lump of coal for Mr. Jacka.	Wilbat, Bruce B.	Letter to the editor	268
A symbiotic relationship: when the audit committee includes best practices for internal auditing in its charter, both groups can benefit.	Bailey, James A.		2315
Auditing player reward programs: casino incentive clubs pay out big for frequent customers, but fraud and the lack of controls are turning them into a huge liability for the gaming industry.	Mills, John R.		3361
Auditing sustainable development: internal auditors can add value by assessing their organization's sustainability management system.	Nieuwlands, Hans		1839
Compliance through self-assessment: CSA workshops may hold the key to increased efficiency and effectiveness on Section 404 projects.	Carter, Chris		2049
Controlling controls.	Ammouri, Joseph	Letter to the editor	126
Data under surveillance: a government agency blends technology, audit, and investigative techniques to protect confidential information.	Moynihan, John F.		1349
Fraud at the top: a prominent executive, aided by several employees, embezzles US $500,000 over a 10-year period.	Heslop, Gordon		1596
Fraud in the audit department: a CAE looks to restore his team's credibility after a member of the staff is caught embezzling company funds.	Van Wijk, Eelco R.; Holmes, Timothy R.		1505
GAO issues revised Yellow Book.	Whitley, J.		326
Making sense of reporting lines.	Thomas, Archie	Letter to the editor	96
Myth vs. reality: Sarbanes-Oxley and ERM; A recent IIA Research Foundation study finds that most companies are not leveraging compliance efforts to implement enterprise risk management.	Roth, James		3120
PCAOB reinforces auditors' fraud responsibilities.	Whitley, J.	Brief article	230
Practical application.	Kennemer, Mike	Letter to the editor	178
Publication reveals financial reporting best practices.	Clemmons, D.		422
Safeguarding documents: to mitigate risks to sensitive corporate data, internal auditors must pay close attention to controls at the document level.	Landwehr, John		1253
Sarbanes-Oxley changes sources of whistleblowing.	Alvarado, K.	Brief article	292
Setting the health record straight.	Kawashima, Elaine	Letter to the editor	168
Shedding light on executive pay: in their audits of compensation, auditors should review the controls that ensure appropriate disclosure as mandated by new SEC rules.	Sheer, Emery B.; Sheer, Danielle K.		1275
Simplified accounting principles on the horizon for small firms.	Cain, A.		301
Staying on budget: time estimates for individual projects provide a foundation for the annual audit plan.	Hubbard, Larry D.		1367
Taking the high road: as organizations drive toward their business objectives, OCEG chair Scott L. Mitchell says they must have the ability to navigate any obstacles that appear in their path.	Jackson, Russell	Interview	2681
Tea Ladies: a major corporate risk.	Summerell, Mike		512
The fraud disconnect: a shared understanding of where fraud-related responsibilities lie can help internal auditing and management avoid costly short circuits.	Baker, Neil	Cover story	2870
The top audit movies of all time.	Jacka, J. Michael		1239
Think twice before discarding old computers.	Filipek, R.		501
Whose job is it anyway?	Millage, Anne		430