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Articles
1-100 out of 100 article(s)
| Title |
Author |
Type |
Date |
Words |
| ACA auditor shares insight. |
Robbins, Pamela |
Essay |
Feb 1, 2009 |
850 |
| Audit considerations in today's economic environment. |
|
Brief article |
Jan 1, 2009 |
76 |
| High noon in Tombstone Inc. |
Jacka, J. Michael |
|
Aug 1, 2008 |
993 |
| Filling the skills gap. |
Millage, Anne |
Editorial |
Jun 1, 2008 |
429 |
| Streamlining auditor attestation. |
Haimoff, Ilan |
|
Jun 1, 2008 |
475 |
| Tougher Standards for Management Statements. |
|
Brief article |
Jun 1, 2008 |
100 |
| PCAOB issues AS6 on consistency. |
Whitley, J. |
Brief article |
Apr 1, 2008 |
281 |
| Understanding procurement activities: acquisition of goods and services constitutes one of the organization's most basic economic functions. |
O'Regan, David |
|
Apr 1, 2008 |
1344 |
| Prescription for health-care audits: using data analysis tools with surgical precision can enable auditors to diagnose problems afflicting their organization. |
Therrien, Cliff |
|
Apr 1, 2008 |
1281 |
| An expanding role: internal auditors in intergovernmental organizations are seeing an increase in their governance responsibilities. |
Bartsiotas, George |
|
Apr 1, 2008 |
1367 |
| Examining the numbers: internal auditors can provide enhanced value to the organization by brushing up on their financial statement analysis skills. |
Bruce, Eric |
|
Apr 1, 2008 |
2635 |
| 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 |
| Aiding the compliance effort: an audit director contemplates his team's participation in a companywide IT initiative, and its potential impact on audit independence. |
van Wijk, Eelco R.; Holmes, Timothy R. |
|
Apr 1, 2008 |
1367 |
| Renewed focus on fraud. |
Kolvu, Eila A. |
|
Apr 1, 2008 |
515 |
| Audits without borders: whether their assignments are domestic or offshore, internal auditors are rising to the challenge of an ever-expanding, global workplace. |
Jackson, Russell A. |
|
Feb 1, 2008 |
2956 |
| In(ternal) control. |
|
|
Jan 1, 2008 |
455 |
| In search of greater knowledge: a global study of the profession. |
Salierno, David |
|
Dec 1, 2007 |
1556 |
| The hazards of consulting. |
Kawashima, Elaine |
|
Dec 1, 2007 |
469 |
| Preventing the unknown. |
Abrams, Dan |
Letter to the editor |
Oct 1, 2007 |
281 |
| 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 |
| Tell it like it is: auditors need to jump off the euphemism treadmill and clearly and fairly present their findings. |
Casas, Eduardo R. |
|
Oct 1, 2007 |
1018 |
| Tips for testing anti-money laundering programs: independent tests by knowledgeable internal auditors are critical to ensuring the program is robust and fully aligned with regulatory requirements. |
Khan, Shoukat M. |
|
Oct 1, 2007 |
1694 |
| Entity-level controls: internal auditors of U.S. listed companies in the Netherlands have developed a practical framework for Sarbanes-Oxley compliance. |
Gerkes, Jaap; Van Der Werf, Wilbert Jan; Van Der Wijk, Heiko |
|
Oct 1, 2007 |
2449 |
| 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 |
| Confronting the emerging threat: auditors can help their organization craft a multifaceted approach to preventing information security breaches. |
Moynihan, John F. |
|
Oct 1, 2007 |
2533 |
| 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 |
| A shift in priority: a key company stakeholder requests a last-minute change to the approved audit plan. |
Van Wijk, Eelco R.; Holmes, Timothy R. |
|
Oct 1, 2007 |
1387 |
| Partially qualified. |
Buhariwalla, Adil |
|
Oct 1, 2007 |
469 |
| The c-level auditor. |
Casas, Eduardo R. |
|
Aug 1, 2007 |
521 |
| The art and science of inquiry: successful information-gathering requires a combination of precision and nuance. |
Koop, Dion P. |
|
Aug 1, 2007 |
1790 |
| Cyber-fraud prevention: understanding techniques for detecting computer crimes can enable auditors to address ever-changing security threats. |
Rohn, Eli; Pinnero, Andrew |
|
Aug 1, 2007 |
1430 |
| 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 |
| A shortage of experience: an audit director discovers her department's ratio of seasoned staff to callow newcomers has reached a critical imbalance. |
van Wijk, Eelco R.; Holmes, Timothy R. |
|
Aug 1, 2007 |
1723 |
| PCAOB reinforces auditors' fraud responsibilities. |
Whitley, J. |
Brief article |
Apr 1, 2007 |
230 |
| Staying on budget: time estimates for individual projects provide a foundation for the annual audit plan. |
Hubbard, Larry D. |
|
Apr 1, 2007 |
1367 |
| A symbiotic relationship: when the audit committee includes best practices for internal auditing in its charter, both groups can benefit. |
Bailey, James A. |
|
Apr 1, 2007 |
2315 |
| Auditing sustainable development: internal auditors can add value by assessing their organization's sustainability management system. |
Nieuwlands, Hans |
|
Apr 1, 2007 |
1839 |
| Tea Ladies: a major corporate risk. |
Summerell, Mike |
|
Apr 1, 2007 |
512 |
| Reaching a higher level: a series of self-assessment questions may help auditors enhance the credibility and stature of their department. |
Glascock, Kenneth |
|
Feb 1, 2007 |
1407 |
| Streamlining Sarbanes-Oxley compliance: a publicly traded insurance firm contours its compliance practices by keeping key controls to a manageable level. |
Kendall, Kristina |
Cover story |
Feb 1, 2007 |
2628 |
| 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 |
Oct 1, 2006 |
3778 |
| 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. |
|
Oct 1, 2006 |
2940 |
| Getting a grasp of IT: what level of technology expertise do audit leaders need to possess? Several experts share their thoughts on the systems knowledge required of CAEs. |
Jackson, Russell A. |
Cover story |
Aug 1, 2006 |
3034 |
| Cultivating the best board: CAEs need to be aware of the six key areas that contribute to board effectiveness. |
De La Rosa, Sean |
|
Aug 1, 2006 |
2121 |
| Tell the world! The IIA's new chairman of the board, Stephen Goepfert, CIA, challenges internal auditors to share their passion for the profession every chance they get. |
Goepfert, Stephen |
|
Aug 1, 2006 |
2329 |
| Policy & governance: internal auditors can contribute to stronger corporate governance by carefully assessing the organization's policy process. |
Servage, John A. |
|
Aug 1, 2006 |
3142 |
| A checkup for the audit shop: quality assessment reviews help ensure audit operations and practices are running on all cylinders. |
Baker, Neil |
|
Aug 1, 2006 |
2514 |
| A risky promotion: an expanded role for the CAE threatens to compromise internal auditing's independence. |
Van Wijk, Eelco R.; Holmes, Timothy R. |
|
Aug 1, 2006 |
1313 |
| Overcoming the legacy of fraud. |
Millage, Anne |
|
Jun 1, 2006 |
434 |
| Health check for the audit brand: quality assessments can ensure that internal auditors give clients the service they expect. |
Brinkley, Mark |
|
Jun 1, 2006 |
1449 |
| IIA chief: Sarbanes-Oxley puts internal auditing 'in the limelight'. |
Heffes, Ellen M. |
Interview |
May 1, 2006 |
1405 |
| Sales tax audits: income tax returns prove a valuable tool for sales tax auditors. |
Davis, Dan |
|
Mar 1, 2006 |
1795 |
| Write it right the first time: a series of best practices can help guide auditors toward more effective audit reporting. |
Feierman, Joanne |
|
Feb 1, 2006 |
1769 |
| Navigating through change: the dynamic nature of corporate ethics requires auditors to stay abreast of evolving standards and reflect change when appropriate. |
Jackson, Russell A. |
|
Dec 1, 2005 |
2830 |
| A roomful of documents: a new audit director finds her department's records in a state of disarray. |
Van Wijk, Eelco R. |
|
Oct 1, 2005 |
1282 |
| Behind the shadow: the inherent unpleasantness of forensic engagements needn't obscure the investigative process. With adequate preparation and knowledge, auditors can approach forensic accounting with confidence, not dread. |
Jackson, Russell A. |
Cover Story |
Oct 1, 2005 |
3522 |
| 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 |
| Roland De Meulder: setting the standard; One of The IIA's leading voices on professional guidance shares his thoughts on the future direction of audit practice. |
Fraser, Bruce W. |
|
Apr 1, 2005 |
2428 |
| Talk it over: open discourse between internal CPAs and external auditors is critical. |
Regan, Greg |
|
Dec 1, 2004 |
785 |
| Single sign-on: with SSO technology, managing user access across multiple applications can be a one-step process. |
Bigler, Mark |
|
Dec 1, 2004 |
1351 |
| An off-key tone: an investigation into top management revealed that the CEO, along with the vice president of strategic planning, had directed manipulations of both delinquencies and charge-offs. |
Jacka, J. Mike |
|
Dec 1, 2004 |
1985 |
| Safeguarding auditor objectivity: corporate governance practices must not compromise auditor independence. |
Gallegos, Frederick |
|
Oct 1, 2004 |
1425 |
| The ethical climate barometer: stormy weather could be ahead if your organization's culture is based on the wrong values. Learn to read, recognize, and evaluate your company's corporate culture to ensure bright days are on the horizon. |
Verschoor, Curtis C. |
|
Oct 1, 2004 |
2639 |
| On the lighter side: changing channels on "Audit TV". |
Jacka, J. Michael |
|
Oct 1, 2004 |
1004 |
| The 13 cent mistake: an employee's sloppy addition leads to his downfall. |
Thompson, Courtenay |
|
Oct 1, 2004 |
1414 |
| The right mix. |
Holdegraver, Don |
|
Oct 1, 2004 |
478 |
| Accounting for differences: number crunchers in chastened posture as new rules take hold. |
Berry, Kate |
|
Sep 27, 2004 |
1362 |
| 'Did they fix the root cause? No'. |
Berry, Kate |
Interview |
Sep 27, 2004 |
684 |
| Financial statement assertions: auditors can use a framework built around five types of assertions to help assure financial statements are fairly presented. |
Clikeman, Paul M. |
|
Apr 1, 2004 |
1376 |
| The fight against fraud: a look at best practices used in the effort to defeat corporate fraud. |
Banks, David G. |
Cover Story |
Apr 1, 2004 |
2727 |
| 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 |
| Proud to be an Internal Auditor: shortly before his untimely death, the president of the IIA reflected on his term in office and his expectations for the future of the profession. |
Barrier, Michael |
Interview |
Apr 1, 2004 |
3530 |
| Hidden health benefit costs: the administration of health benefit plans is a high-risk area that demands the auditor's attention. |
Stohl, Richard M. |
|
Apr 1, 2004 |
1186 |
| Right controls, wrong culture: passed over for a promotion, one employee decides to make a profit on the side and a new auditor learns the value of having someone look over your shoulder. |
|
|
Apr 1, 2004 |
1729 |
| 7 tips for effective listening: productive listening does not occur naturally. It requires hard work and practice. |
Lewis, Tom D.; Graham, Gerald |
|
Aug 1, 2003 |
1617 |
| Creating a culture of security: The OECD standards for systems security provide internal auditors with a tool for operationalizing tone at the top. |
Baggett, Walter O. |
|
Jun 1, 2003 |
2074 |
| Lambs to slaughter. (In my Opinion). |
Wells, Joseph T. |
Column |
Jun 1, 2003 |
532 |
| Audit Failures Not The Major Reason For Corporate Collapses. |
|
|
Nov 11, 2002 |
651 |
| Around the globe Ecuador. |
Silva, Wilson; Clarke, Norman V.G. |
|
Oct 1, 2002 |
589 |
| Unlock the potential: by spearheading a companywide knowledge-sharing effort, internal auditors can secure the organization's understanding of business risks and increase awareness of control strategies. |
Hala, Nancy |
|
Oct 1, 2002 |
2737 |
| Win-win cosourcing: when internal auditors collaborate with experts outside the audit department, it can be a winning proposition for all involved. |
Smith, Paul J. |
|
Oct 1, 2002 |
2804 |
| To catch a liar: professional interrogators share their insights into gathering the truth from those who know what it is but don't want to share. |
Koller, Lynn |
|
Oct 1, 2002 |
2887 |
| Assessing risk: the ORCA risk assessment framework provides internal auditors with a starting point for understanding their role in the process. (Back to Basics). |
Hubbard, Larry D. |
|
Aug 1, 2002 |
1065 |
| Internal auditors: integral to good corporate governance.. |
|
|
Aug 1, 2002 |
1957 |
| Mature risk management: a benchmarking tool from Human Resources Development Canada facilitates assessments of risk management practices in the organization. (Risk Watch). |
Orsini, Basil |
|
Aug 1, 2002 |
1144 |
| Auditors' new procedures for detecting fraud; ED's proposed changes address fraudulent financial statements. |
Palmrose, Zoe-Vonna |
|
May 1, 2002 |
2608 |
| Let them know someone's watching; from the boardroom to the mailroom, all fraudsters think alike. |
Wells, Joseph T. |
|
May 1, 2002 |
1784 |
| Restoring faith in the audit process. (Financial Reporting). |
Hills, Roderick M. |
|
Mar 22, 2002 |
4302 |
| Easy come, easy go: An insurance agent uses company funds for personal investment, and auditors at a claims office give their clients a lesson in firearms safety. (Roundtable). |
Jacka, J. Mike |
|
Dec 1, 2001 |
1413 |
| AROUND THE GLOBE GERMANY. |
HOHLOCH, WINFRIED |
Brief Article |
Oct 1, 2001 |
551 |
| AUDITING NONDISCRIMINATION POLICIES. |
STOWE, ALEXIS M. |
|
Feb 1, 2001 |
2502 |
| Understanding Risk. |
PARKER, XENIA LEY |
|
Feb 1, 2001 |
2393 |
| A Question of Ethics. |
MARKS, NORMAN |
|
Feb 1, 2001 |
1637 |
|
