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Sponsor News!
This month check out ACL, business assurance solutions to financial executives and audit professionals worldwide. Supporting our sponsors supports AuditNet®! Work Program: Security Administration
The purpose of this work program is to determine whether company policy
and the structure of the security administration function provide for
adequate administration of logical security. The information and guidelines
in the work program can be used to audit the state of security
administration. Click here for the security administration work program. Ethics by Kastuv Ray The word “ethics” keeps on being thrust into the spotlight again and again and again. In the last 20 years, the world has been subject to spectacular collapses, near collapses and scandals. Companies such as Enron, WorldCom, Barings and BCCI come to mind. Some individuals may argue that these occurrences were due to a failure of risk management, whilst others may argue otherwise. The root problem may have been the culture within the organizations and the attitude that “We can get away with it” or “No one will ever find out”. Click here for the rest of the story! Where the Jobs Are: Internal Auditing (From the Jobsinthemoney Finance Career Newsletter) The demand for internal auditors remains strong. It has been buoyed
not only by cyclical recessionary economic conditions that put a
premium on cost and operational control, but also by a broad-based
desire to mitigate company excesses of the preceding boom period. To paraphrase the Institute of Internal Auditors' definition, internal auditing is an 'assurance and consulting activity designed to add value and improve an organization's operations... by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.' Keep in the loop! Register now to use our career management tools, receive jobs via email, apply to jobs and post a resume. AuditNet Job Listings (& more) Looking for an audit job? Go to the AuditNet® Audit Jobs section for the latest job opportunities. 24 hours a day, 7 days a week you have the ability to not only look at available jobs, but you can also post your resume, apply for open jobs, research companies and obtain career advice. If you are in the market for a new job, make AuditNet® your first stop to check out what's available. This is just another benefit of using AuditNet® as your one stop shop for all your audit and career resources.
CAREER BOOT CAMP FOR AUDITORS How to Answer Interview Questions by Robbie Miller Kaplan A client called from a cellular phone just before entering an interview.
He quickly queried, “What are they looking for if they ask me what are my
career plans?” The time to think through and determine how you will present your qualifications is well before you plan to walk through the employer’s door. Job interviews are the crucial last step in the job search process and it is where both you and the organization learn whether you are both a good fit for each other. For ten strategic steps to practice days before your next job interview click here. Each month the AuditNet® Newsletter includes a career-related tip from Robbie Miller Kaplan, author of How to Say It in Your Job Search. If you like these tips, check out her books! For more career tips go the Job-Resources Web site. Looking for Auditors? If your company has any audit job vacancies that you are looking to fill, have your HR people contact AuditNet® to post the job and search for candidates. Using the jobs section helps support AuditNet® as well! For more information click here. AuditNet® Resource List UpdatesPlease let us know of links that are not working! AuditNet® StatisticsFor those who like to wade through the details on how popular AuditNet® is, click here for the current stats or go to the online WebTrends report. How to Predict When People Will Embezzle...and How to Stop Them by Gary D. Zeune, CPA Usually, three things must be present before someone commits fraud or
embezzles…
I call this the “triangle of fraud”. The formula sounds simple, but when you think about the elements of each
of the three triangle parts, the picture becomes a bit complex .The
following guidelines may help… This article discusses factors that may help determine where the fraud may occur and techniques for preventing it. For the link to this article reprinted from White Collar Crime Fighter. Click here for the complete article. This article is reprinted with the permission of Gary Zeune. (Watch for more articles from this author in future newsletters.)
The only periodical of its kind bringing useful and timely advice and insights into the prevention detection, and investigation of all forms of computer and Internet crime. The June 2003 issue includes the following articles; Zombies, Trojans, Worms and More (A Top Hacker's Scurity Advice to Business and Law Enforcement), Wireless Security, Anatomy of an Internet Fraud and more. For more information visit www.cybercrimefighter.net AuditNet® Book Reviews Auditor’s Risk Management Guide: Integrating Auditing and ERM by Paul J. Sobel, CPA, CIA Recent events in the business and global environment highlight the importance of managing risk. In the preface the author asks the question: “So, why does the business world need another book about auditing?” The answer is “…that boards and audit committees will be asking auditors how they plan to adjust their approach.” For the complete review click here. Unaccountable: How the Accounting Profession Forfeited a Public Trust By Mike Brewster Corporate scandals and other misdeeds have increasingly focused on the question: Where were the auditors? This book, written by a former communications director for KPMG and a business journalist, explores the history of the accounting profession focusing on the “transformation of CPAs from independent voices on behalf of the shareholder to close allies of Corporate America.” For the book review click here. AuditNet® Conference Corner Want to announce your professional association conference to the global audit community? Send the conference name, date and URL details to editor@auditnet.org July 24-25th 2003: EuSpRIG 4th Annual Conference, Trinity College, Dublin, Ireland 'Building Better Business Spreadsheets - from the adhoc to the quality-engineered' European Spreadsheet Risks Interest Group August 3-8, 2003 14th Annual ACFE Fraud Conference & Exhibition (Chicago) www.fraudconference.com AuditNet® Feedback This is an awesome sight! I have struggled for 2 years as a one man operation developing APG as I go, I thank the IIA for telling about this sight at a recent course in OKC! THANK YOU! Great site.... Just show how much can be achieved together by sharing.... This site makes it that much easier to create audit programs without having to reinvent the wheel (customizing is much easier :). Thanks, Mr. Kaplan for helping a fellow auditor out. Your efforts are truly appreciated. |
The Auditor's Guide to Internet Resources, 2nd Edition! AuditNet® Productivity Tip Internet for
Small Audit Shops Many organizations are rushing to add an internal audit function
because of requirements established by the Sarbanes-Oxley Act of 2002.
While SOX has created this demand for internal auditors it is most
likely that organizations will begin by hiring a single internal
auditor. How much can one auditor accomplish in an organization? What
kind of support is available for small one-person audit shops? The
Internet could be considered as the “great equalizer” for small audit
shops. Most large organizations provide more human resources for
auditing. As a result, small one person audit shops feel at a distinct
disadvantage because they don’t have the staff to brainstorm audit
approaches, lack the diversity of expertise and other perks that are
taken for granted in large audit shops. Then along came the Internet!
The “Lone Auditor” (as opposed to the Lone Ranger) has a virtual
“Tonto” from the global audit community available 24/7 to provide
assistance and advice. E-mail discussion groups offer a network of
peer professionals ready to help those auditors that pose questions
for discussion. Virtual online surveys on best practices and virtual
online benchmarking are now options for one-person audit shops.
Professional associations such as the Institute of Internal Auditors,
AICPA, ISACA, NALGA, AGA and others, all have Web sites providing
guidance to members. And of course let us not forget audit guides,
audit programs, checklists, questionnaires and other audit resources
available from the “virtual audit library” on AuditNet and other audit
portal sites. Despite all the negative media coverage about the
accounting/audit profession, it is an exciting time with loads of
opportunities for professionals that recognize the value of the
Internet!
Audit Work Programs Corner Auditors Sharing Audit Programs and Working Papers The following audit programs, ICQs, checklist
or working papers were added this
month. They are in
Audit Documents in the Queue! The following audit documents will be posted next month. Interested in them now? Send an audit work program, ICQ, checklist or other audit template and receive them via e-mail. Your contribution must include your name and email address.
The Need For Corporate Governance
by Dr. George Matyjewicz and Dr. Sarah Blackburn Corporate governance has had a history of reacting to scandal and abuse rather than proactively setting standards before corporate failures and losses to stakeholders crystallize. The authors detail how they used Magique risk management software for developing a solution that would solve one organization’s issues, and provide a framework for any future regulation that may come about – like Sarbanes-Oxley. To read the rest of the story, click here! Risk Management Internal Control and Everyday Life by Kastuv Ray According to the author “risk management is not rocket science”. Many organizations are using the risk register to drive the Strategic Internal Audit Plan and Mr. Ray brings things into perspective with his thoughts and observations. For the rest of this compelling article click here. Comprehensive Fraud-Fighting Computer Tool Now Available For Free Download From
AuditSoftware.net
The Institute of Internal Auditors (IIA) Research Foundation announced the posting of a free online document to help business professionals worldwide use computers to fight fraud. Proactively Detecting Occupational Fraud Using Computer Audit Reports is designed to assist auditors, fraud examiners, and management in implementing data analysis routines for improved fraud-prevention and -detection. This report provides a comprehensive checklist of data analysis reports for every occupational fraud type in existence, as well as, general guidance to help audit teams better analyze company data. To download this free document, click on the below link:
http://www.theiia.org/ecm/iiarf.cfm?doc_id=4248
Your Secret Weapon in the War on Fraud The May issue of this fraud newsletter features articles on the finding the right chief security officer, helping whistleblowers help the organization fight fraud and more. AuditNet® users qualify for special rates on this publication. For more information click here. The AuditNet® Audit Bookstore Looking for books on auditing related topics? We suggest using the AuditNet® bookstore. The bookstore focuses on Internal Audit but includes other related subjects as well. AuditNet® uses Amazon to power the bookstore so each purchase you make through this link helps support AuditNet®. FREE! The Auditor's Guide to Internet Resources 2nd EditionInterested in a free copy of The Auditor's Guide to Internet Resources, 2nd Edition? Write an article for the next newsletter on how you are integrating the Internet in auditing. If your article is selected, I will send you either the book or CD. Send your article to editor@auditnet.org AuditNet® Partner Discounts Preview of Coming Attractions! The AuditNet Monograph Series provides useful guides for all levels of auditors from juniors right up to audit directors. If you are interested in developing a monograph on a contract basis, send an email to editor@auditnet.org Watch for articles about forensics for auditors, risk management, audit report structure, exit conferences and more. Book reviews on Google Hacks, Miller Auditing series and more. Have an idea for a column? Send it to editor@auditnet.org AuditNet® is working on new specialized resources for auditors. Watch the newsletter and keep checking the Library page for updates and new resources.
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format unless otherwise specified. Some may only be available in
exchange for an audit work program contribution. They are also available in
format by email in exchange for a contribution of an audit work
program, ICQ or checklist.
