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Articles
1-100 out of 100 article(s)
| Title |
Author |
Type |
Date |
Words |
| Risk assessments Six Sigma style: internal auditors at Textron used modern process development methods to enhance the way they assess the organization's risks. |
Jolin, Joseph J. |
|
Dec 1, 2009 |
2161 |
| The new fraud detectives: because many audit and forensic skills and methods are similar, internal audit departments can contribute to fraud investigations, but CAEs should proceed with caution to avoid getting in over their heads. |
Pollock, James M.; Sumner, David W. |
|
Oct 1, 2009 |
2262 |
| Stealing funds for a nest egg; An executive assistant uses a corporate credit card, gift checks, and an online payment account to embezzle US $1.5 million. |
Sutphen, Paul C. |
|
Aug 1, 2008 |
1495 |
| Risk Management-based auditing; A new guidance framework can help enhance auditors' contributions to organizational governance. |
Sobel, Paul |
|
Aug 1, 2008 |
1400 |
| The auditor's role in mergers and acquisitions: companies often underestimate the importance of risk management during the M&A process. |
Dounis, Nikolaos P. |
|
Jun 1, 2008 |
1770 |
| Reputations at risk: although not-for-profit organizations are a horse of a different color, auditors can help them tame fraud that can publicly impact their mission and drive donors away. |
Jackson, Russell A. |
|
Jun 1, 2008 |
3554 |
| Putting IT governance into action: as internal control experts, auditors can help turn desired IT strategies into reality. |
Rozek, Paul |
|
Jun 1, 2008 |
1336 |
| Extracting energy from Sarbanes-Oxley: auditors at Chevron became internal consultants when management took responsibility for performing Sarbanes-Oxley compliance tests. |
Redmond, Gregory; Reiling, Michael; Miller, Patricia |
|
Jun 1, 2008 |
2305 |
| Write SMART: internal auditors can use a specific communication technique to create value-added audit reports. |
Adams, Barbara L.; Winstead, Ann S. |
|
Apr 1, 2008 |
3045 |
| The human resources audit: adding HR to the regular audit cycle can help ensure major risks aren't overlooked. |
Vito, Kelli W. |
|
Apr 1, 2008 |
1407 |
| Journey to the cutting edge: innovative internal audit practice is a road, not a destination. |
Ridley, Jeffrey |
|
Feb 1, 2008 |
1212 |
| Rising to the challenge: internal auditors can play a strategic role in emerging ERM and governance programs. |
Julien, Rick; Richards, Todd |
|
Feb 1, 2008 |
2047 |
| Auditing the integrity of AML programs: periodic audits of a financial institution's anti-money laundering program can help ensure a sound strategy that mitigates the risks associated with the practice. |
Sartip, Ahmad |
|
Feb 1, 2008 |
2790 |
| 4 steps to a successful fraud risk assessment: internal auditing is in an excellent position to identify fraud schemes and scenarios and evaluate the controls in place to prevent them. |
Zikmund, Paul |
|
Feb 1, 2008 |
2389 |
| Internal audits of governance: assessing organizational governance can be complicated and may involve political risk, but it should still be given strong consideration in the audit plan. |
Marks, Norman |
|
Dec 1, 2007 |
1215 |
| A practical approach to fraud risk: comprehensive risk assessments can enable auditors to focus antifraud efforts on areas where their organization is most vulnerable. |
Lister, Linda M. |
|
Dec 1, 2007 |
2667 |
| Integrated Auditors. |
Soenen, Patrick |
Letter to the editor |
Oct 1, 2007 |
110 |
| Calculating a fraud score. |
Clemmons, D. |
|
Oct 1, 2007 |
347 |
| Documenting internal controls: identifying and recording organizational controls has become common practice for many audit professionals. |
Koutoupis, Andreas G. |
|
Oct 1, 2007 |
1281 |
| XBRL comes of age: as support for the extensible business reporting language grows worldwide, auditors need to understand the standard's many uses. |
Filipek, Raquel |
|
Oct 1, 2007 |
1734 |
| A kinder, gentler audit: successful audit reports don't pull any punches, or blindside recipients. A tactful approach can lead to a satisfying, constructive outcome for all parties involved. |
De Berry, Lawrence |
|
Oct 1, 2007 |
2418 |
| The model approach: a spreadsheet workbook can help internal auditors trim a lengthy list of risks to a manageable size. |
Mouchayleh, Imad A. |
|
Oct 1, 2007 |
1395 |
| The art and science of inquiry: successful information-gathering requires a combination of precision and nuance. |
Koop, Dion P. |
|
Aug 1, 2007 |
1790 |
| The SOFT approach to auditing: the PCAOB's AS5 presents an opportunity for internal auditors to rebalance their workload and truly add value to the organization. |
Goldberg, Daniel |
|
Aug 1, 2007 |
1121 |
| Under one umbrella: to provide the most complete technology assurance, many organizations are beginning to blend IT expertise into their internal audit function. |
Baker, Neil |
|
Aug 1, 2007 |
2838 |
| The integrated auditor: all internal auditors need to understand core IT control concepts and risks to provide assurance in today's technology-based business world. |
Chaney, Christine; Kim, Gene |
|
Aug 1, 2007 |
2488 |
| Assessing political risk: as more and more companies expand internationally, internal auditors are faced with a new mandate--evaluating the risks associated with an unstable global marketplace. |
Chambers, Richard; Jacobs, Rachel |
|
Aug 1, 2007 |
3295 |
| Enhanced audit testing: modern sampling and analysis techniques can add considerable efficiency to traditional audit work. |
Hyde, Gerald |
|
Aug 1, 2007 |
2205 |
| A focus on integrity: a dedicated integrity unit, housed within the internal audit department, offers powerful fraud-fighting capabilities and investigative resources. |
Biegelman, Martin T.; Leinicke, Linda M.; Ostrosky, Joyce A.; Rexroad, W. Max |
|
Aug 1, 2007 |
3230 |
| The Importance of Monitoring: auditors should pay close attention to how management reports on risks that may impede the organization's progress. |
Benson, Jill |
|
Aug 1, 2007 |
2000 |
| Leverage the Internet: for Web-savvy auditors, vast online resources are just a mouse click away. |
Kaplan, Jim |
|
Jun 1, 2007 |
1202 |
| A heavier weight to carry: despite initial pressures to emphasize financial controls more than governance, internal auditors are now bearing additional responsibility for both--and raising their stature as a result. |
Jackson, Russell A. |
|
Jun 1, 2007 |
3069 |
| Creating a fraud risk dialogue: internal auditors can use a carefully crafted questionnaire to help meet their responsibility for identifying the indicators of fraud. |
Kolman, Mark R. |
|
Jun 1, 2007 |
2733 |
| Moving forward with ERM: by working together, chief risk officers and internal auditors can guide their organization around enterprise risk management pitfalls. |
De La Rosa, Sean |
|
Jun 1, 2007 |
2079 |
| Gone in a flash: a misplaced USB drive prompts internal auditing to rethink its coverage of security risks. |
Van Wijk, Eelco R.; Holmes, Timothy R. |
Column |
Jun 1, 2007 |
1442 |
| Internal Audit Controls Assurance - Adding Value And Controls Assurance In Social Housing. |
|
Company overview |
May 2, 2007 |
766 |
| Safeguarding documents: to mitigate risks to sensitive corporate data, internal auditors must pay close attention to controls at the document level. |
Landwehr, John |
|
Apr 1, 2007 |
1253 |
| Tea Ladies: a major corporate risk. |
Summerell, Mike |
|
Apr 1, 2007 |
512 |
| The other side of the fence: two former auditors share their perspectives on the profession and lessons learned from the management ranks. |
Rowe, Kenneth D.; Johnson, Eric J. |
|
Dec 1, 2006 |
1353 |
| Auditing e-mail clients: comprehensive reviews of messaging systems and policies can help safeguard vital business communications. |
Ugochuku, Ike |
|
Dec 1, 2006 |
1463 |
| Establishing a new shop: an internal audit manager looks to set priorities for his recently formed department. |
Van Wijk, Eelco R.; Holmes, Timothy R. |
|
Dec 1, 2006 |
1344 |
| Lapping up the profits: deficient controls enable an accounting director to fleece approximately US $350,000. |
McNeal, Andi |
|
Dec 1, 2006 |
1539 |
| Planning for success: audit effectiveness often hinges on work done prior to the engagement. |
Rife, Randal |
|
Oct 1, 2006 |
1297 |
| Is auditing taken seriously? |
Ugochuku, Ike |
|
Oct 1, 2006 |
440 |
| Theory to practice: continuous auditing gains. |
Heffes, Ellen M. |
|
Sep 1, 2006 |
856 |
| Diagnosis for rising health costs: auditors can ease worries about benefit plans by paying close attention to the risks associated with them. |
Stohl, Richard M. |
|
Aug 1, 2006 |
1479 |
| The need for STP. |
Drebot, Mark A. |
|
Aug 1, 2006 |
479 |
| Control consciousness: internal auditors need to use their knowledge and experience to provide innovative methods of adding value. |
Gross, Jason A. |
|
Apr 1, 2006 |
972 |
| The wave of the future: new research offers internal auditors the latest information on continuous auditing concepts, models, methodologies, and technologies. |
Ziegenfuss, Douglas E. |
|
Apr 1, 2006 |
986 |
| New hope for Kenya's auditors: a risk-based audit initiative sows the seeds for modernizing the government's audit culture. |
Baker, Neil |
|
Dec 1, 2005 |
2497 |
| Stepping up: as leading audit committees take on broader responsibilities, internal auditors are also finding they have bigger shoes to fill. |
Bromilow, Catherine L.; Berlin, Barbara L.; Anderson, Richard J. |
|
Dec 1, 2005 |
2742 |
| Systems development audits: CSA workshops can lend added focus and depth to technology project reviews. |
McQuay, Paul |
|
Dec 1, 2005 |
2271 |
| ERM-based audit reports: auditors can give clients a better view of control weaknesses by aligning their reporting process with enterprise risk management. |
De La Rosa, Sean |
|
Dec 1, 2005 |
1506 |
| Internal audit. |
|
|
Oct 1, 2005 |
1372 |
| Internal audit. |
|
|
Oct 1, 2005 |
1374 |
| Curse of the prior workpapers: records from previous audits can be a powerful tool, but only when used judiciously. |
Lange, Judianne Jones |
|
Aug 1, 2005 |
1392 |
| A change of focus: internal auditors in Australia get a broader view of risks by linking their risk analysis to an ERM framework. |
MacLeod, Andrew; Overell, Bob |
|
Aug 1, 2005 |
1817 |
| Drying out fraud: an anonymous tip leads auditors to a former employee who used fictitious contracts to steal from the company. |
Morgan, Byron |
|
Aug 1, 2005 |
1518 |
| Toward better understanding. |
|
|
Aug 1, 2005 |
494 |
| Killing the spider: audit recommendations that address root causes, rather than just immediate conditions, can keep the cobwebs away for good. |
Keith, Jonnie T. |
|
Apr 1, 2005 |
1418 |
| A quantitative assessment of internal controls: internal auditors can fortify their assurance efforts by implementing a systematic, framework-based approach to control reviews. |
Perry, William E.; Warner, H.C. "Pete" |
|
Apr 1, 2005 |
3121 |
| Redefining workers' comp: Casino restaurant servers figure out how to work the comp system to their advantage. |
Jacka, J. Mike |
|
Aug 1, 2004 |
1602 |
| Sampling made simple: successful attributes sampling starts with a well-laid plan. |
Martin, John R. |
|
Aug 1, 2004 |
1497 |
| Seize the moment: IIA's new chairman of the board, Betty McPhilimy, CIA, spotlights the increased responsibilities and opportunities challenging today's internal auditors. |
McPhilimy, Betty |
|
Aug 1, 2004 |
2353 |
| Enterprising views of risk management: businesses can use ERM to manage a wide variety of risks. |
Banham, Russ |
|
Jun 1, 2004 |
3651 |
| Embracing internal controls: organizations around the world are finding new ways to introduce controls enterprisewide. |
Brune, Christina |
|
Jun 1, 2004 |
3647 |
| Getting to the heart of the problem: meaningful evaluation of the control environment is the real key to preventing financial reporting fraud. |
Roth, James |
|
Apr 1, 2004 |
1533 |
| Fraud risk assessments: audits focused on identifying fraud-related exposures can serve as the cornerstone of an effective antifraud program. |
Frank, Jonny |
|
Apr 1, 2004 |
3114 |
| Auditing the service contract: effective contract auditing is an essential tool in mitigating the risks associated with poorly written or improperly monitored contracts. (Back to Basics). |
Archer, Doug |
|
Jun 1, 2003 |
1842 |
| Make your data pay: analyzing transaction data to generate cost savings or improve processing efficiency and controls can enhance your accounts-payable audits. |
Fennel, Natalie I. |
|
Jun 1, 2003 |
2173 |
| The high cost of software piracy: organizations that implement an asset-management process can curb the risks associated with an adverse software audit. (Risk Watch). |
Bigler, Mark |
|
Jun 1, 2003 |
1342 |
| The audit profession: center stage; ten simple strategies can help revitalize the profession's image by increasing awareness of internal auditing and dispelling old stereotypes. |
Williams, Michael (British actor) |
|
Apr 1, 2003 |
2680 |
| Keep ghosts off the payroll: strong internal controls and well-trained, attentive auditors can prevent phony-employee schemes. |
Wells, Joseph T. |
|
Dec 1, 2002 |
1676 |
| The three Cs of Fraudulent Financial Reporting. |
Rezaee, Zabihollah |
|
Oct 1, 2002 |
2153 |
| Below the surface: one shipyard repair supervisor finds a way to pad his paycheck in "entertaining" ways. (Fraud Findings). |
Thompson, Courtenay |
|
Oct 1, 2002 |
1093 |
| One ride that's unacceptable: the fun and games end for a business unit manager when auditors discover his recently acquired amusement park was purchased with company funds. (Fraud Findings). |
Thompson, Courtenay |
|
Aug 1, 2002 |
1338 |
| Auditees or clients? (In My Opinion). |
Glascock, Kenneth L. |
Brief Article |
Aug 1, 2002 |
528 |
| Beyond traditional audit techniques. |
Race, Jill D. |
|
Jul 1, 2002 |
3638 |
| Shell companies that don't deliver: these scams are among the most costly asset misappropriations. |
Wells, Joseph T. |
|
Jul 1, 2002 |
1629 |
| Program change control: effective custom-application management can mean the difference between smooth systems operation and costly down time. (Computers & Auditing). |
Lamond, Bruce |
|
Jun 1, 2002 |
2504 |
| Measuring risk: enterprise risk management takes a holistic approach. |
Mason, Laurie |
|
Jun 1, 2002 |
1971 |
| Building rapport with the client: There are several steps auditors can take before, during, and after the opening conference to build and maintain strong working relationships with their clients. (Back to Basics). |
Hunt, George L.; Price, Jean B. |
|
Apr 1, 2002 |
1378 |
| Have you audited your compliance department lately?: Key areas to consider when measuring one of internal auditing's control counterparts in the organization. |
Stensgaard, Karen J. |
|
Apr 1, 2002 |
3211 |
| Questionable computer data: Insurance coding errors wreak havoc on policy premiums, and auditors help bring their company's check-issuance process into the 21st century. (Roundtable). |
Jacka, J. Mike |
|
Apr 1, 2002 |
1427 |
| Bartering assets: Sometimes, it takes a little auditor experience to recognize when the "norm "is just not right. (Fraud Findings). |
Thompson, Courtenay |
|
Apr 1, 2002 |
1541 |
| Lapping it up: a skimming method doomed to failure over time. |
Wells, Joseph T. |
|
Feb 1, 2002 |
1476 |
| Focus on cyber-fraud: The Internet has added another dimension to internal auditors' battle against fraud. Those who understand the implications of this treat can help secure the organization against online deception. |
Campbell, Diane Sears |
|
Feb 1, 2002 |
3516 |
| 7 steps to health-care compliance: COSO and the U.S. Department of Health and Human Services offer comprehensive guidance on creating strong internal controls. |
Sigg, Carolyn A.; Fiorelli, Paul |
|
Feb 1, 2002 |
1966 |
| Curbing corruption: Corruption is a pervasive, worldwide problem that can crop up in any organization. Internal auditors can combat this insidious threat by arming themselves with effective anticorruption strategies. |
Balkaran, Lal |
|
Feb 1, 2002 |
3170 |
| The importance of ethics: At a time when companies are conducting business at the speed of thought, it is prudent for internal auditors to keep risk management in their thought process. (Risk Watch). |
Hubbard, Larry D.; Roth, James; Espersen, Donald |
|
Feb 1, 2002 |
1257 |
| Two sides to every story: A conflict between personnel and management distracts the internal auditor from her audit objective. (Ask the Experts). |
Marks, Norman |
|
Feb 1, 2002 |
1106 |
| Fraud in the new year: The start of 2002 is a good time to reflect upon the significant changes that took place last year and to review the lessons learned -- or perhaps, not learned. (Fraud Findings). |
Thompson, Courtenay |
|
Feb 1, 2002 |
1537 |
| Audit reporting IOI: Knowing how to report an audit issue correctly is the first step in creating audit reports that get results. (Back to Basics). |
Hubbard, Larry D. |
|
Dec 1, 2001 |
1020 |
| Gathering client-server data: A server utility helps auditors at a large confectionary products manufacturer gather configuration data across their company's network. (Computers & Auditing). |
Mason, Jeffrey N.; Hoffacker, Mark |
|
Dec 1, 2001 |
2327 |
| Auditing E-business Applications. |
PRICE, JIMMY |
|
Aug 1, 2001 |
1800 |
| Talk First, Write Later. |
HUBBARD, LARRY D. |
|
Dec 1, 2000 |
1244 |
| INVENTORY MANAGEMENT SYSTEMS. |
BJORK, R. SCOTT |
Statistical Data Included |
Dec 1, 2000 |
1130 |
| In Touch With the Top. |
LEITHHEAD HEAD, BARRY S. |
|
Dec 1, 2000 |
1881 |
| The Communications Contract. |
Loss, James M. |
Brief Article |
Dec 1, 2000 |
473 |
| Discarded Cash. |
JACKA, J. MIKE |
|
Aug 1, 2000 |
1877 |
|
