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The AuditNet® community has grown by leaps and bounds over the past ten years thanks to your continued support. Yes it is hard to imagine but it has been a decade since this community was created! Support AuditNet® by supporting our sponsors. Without sponsor and affiliate advertising and contributions from the AuditNet® community everyone would have to pay for use of this site.
This month check out D'Arcangelo Software Services - Galileo and Magique. Galileo is a comprehensive and integrated audit management, documentation and reporting system, with optional links to Magique, an enterprise-wide risk management/control risk self-assessment system. Both are highly customizable, modular systems which support multiple remote auditors with comprehensive security. Remember! Clicking on sponsored ads helps support AuditNet®. Remember: visiting sponsors helps support AuditNet®. Internal audit's role in fraud prevention In the rush to prepare for Sarbanes-Oxley compliance, organizations sometimes lose site of the purpose of the legislation -- to prevent massive financial frauds. This article provides specific recommendations for internal auditors about deterring and detecting fraud, and includes a discussion of the key elements of SAS-99 - the fraud-related procedures required for financial statement audits This article was contributed by Protiviti KnowledgeLeader, an online service providing tools, templates, and other resources for internal audit and risk management. Free trials available at www.knowledgeleader.com. For a limited time KnowledgeLeader memberships are available for the reduced rate of $500 per year. Tell them you heard about it from AuditNet.org. Click here for the article! Closing Audit Findings By Tom Crouch, CPA, CIA, CISA, and Attorney and Michael S. Hines, CIA, CISA, CFE, and CFP Are auditors only responsible for issuing audit reports and addressing audit issues or audit findings? Do they have a responsibility to write audit findings in a constructive and workable manner? Should the sole responsibility for closing audit findings be assigned to the auditees? What causes audit findings to remain unresolved over many years? Do both auditees and auditors fail when audit findings continue unresolved over many years? How do good auditors and good auditees approach addressing and closing audit findings? For the complete article click here! Monitoring Construction Contracts It is vital for Companies/Organizations involved in the Construction Industry to monitor construction contracts at every stage of implementation. This process should commence from the inception and approval stage and it should continue during other stages such as during implementation and the post-completion stage. However, this is generally a neglected field by almost every level of management. For the rest of the article click here. 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. Click here for more jobs! 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® Fraud Auditing Corner
 Sarbanes-Oxley
Implementation Giving SOX and Fraud Examiners Genuine Clout By Dick Carozza The economic pendulum swings widely in the United States . From the promise of riches and unbridled greed of the '90s to the bursting bubbles and shocked austerity of the '00s - the country has seen the extremes. When monolithic corporations crumbled due to fraud and average citizens lost jobs and pensions, Congress stepped into the gap and created the Sarbanes-Oxley Act (SOX) of 2002. This article is from Fraud Magazine, the
professional magazine of the
Association of Certified Fraud Examiners
For the rest of the article from the latest ACFE Fraud Magazine click here. The Effective Use of Benford's Law to Assist in Detecting Fraud in Accounting DataBy C. Durtschi, W. Hillison and C. PaciniThe authors review the background and development of Benford's Law, and then show where digital analysis based on Benford's Law can be used most effectively and where auditors should exercise caution. For the rest of the article click here! AuditNet® Resource List UpdatesPlease let us know of links that are not working! Free Tools for Auditors Sarbanes-Oxley Software To address the mounting debate about the requirement to
document the An Auditor's Travel Guide by Jean-Louis Vergaert
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 July 2004 issue includes articles on cyber-theft of intellectual property, effective cyber-crime defense, using e-mail to prevent employee computer crime and more. For more information visit www.cybercrimefighter.net AuditNet® Conference & Training News Want to announce your professional association conference to the global audit community? Send us conference name, date and URL details or your Fighting Fraud With Data Mining Techniques Los Angeles August 2004, Chicago September 2004, Atlanta, October 2004 and Dallas November 2004.
IIA Eastern Regional Conference
B
IIA Mid-Atlantic Regional Conference 2004 ACFE Fraud Conferences and Training 2004 IIA Conferences and Training AuditNet® Vendor News Check here for the latest news from our AuditNet® sponsors! Software Compliance made easier – Now No One Can Hide! PCProfile has now released
PCProfiler version 4.5 as the latest in Anti-Piracy controls, as a
vital step for organizations For the press release click AuditNet® StatisticsFor those who like to wade through the details on how popular AuditNet® is, click here for the current stats. Tender Presentations by Kastuv Ray Outsourced providers are frequently asked to attend tender
presentations after they have submitted their tender for internal
audit services. The tender is just like an oral examination after you have
submitted your thesis where the examiners just question you about your
submission.
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The Auditor's Guide to Internet Resources, 2nd Edition! Auditor on the Net!Sarbanes-Oxley Internet Resources for AuditorsIf you are an auditor in the private sector chances are quite good that the Sarbanes-Oxley Act applies to your organization. Even if you are an auditor in the public sector take heed because sooner or later Sarbanes-Oxley will apply to you as well. The good news is that a wealth of resources are appearing on the Internet to help negotiate the maze of new internal control requirements. AuditNet contains audit programs, checklists and links to sites with information on the Sarbanes-Oxley Audit Resource Center (SARC). This past March, Rich Lanza and the North Jersey Chapter of the IIA organized an audit and assurance software expo where vendors demonstrated how auditors could enhance compliance. The presentations at the expo are available on the AuditSoftware.net web site. Rumor has it that a repeat expo is in the works for 2005. KPMG established the 404 Institute, an open forum for the exchange of ideas and a venue for the development of research and leading practices related to; meeting the requirements of section 404 of the Sarbanes-Oxley Act of 2002, effectively leveraging current and future investments in internal controls, and enhancing the overall integrity of the financial reporting process. Stay tuned (and connected) as S-Ox discussion lists and an S-Ox Ask the Auditor sharing site are under development. The ability of auditors on the Internet to quickly adapt to change means that access to the right information at the right time (JIT Audit Information) will continue to benefit the global audit community! Jim Kaplan If you have a tip on how you are using the Internet or software applications for auditing send them to editor@auditnet.org Watch for more Internet boot camp tips from the auditing Internet guru! 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.
AuditNet® What's New This Month? This month there are new articles including Closing Audit Findings by Tom Crouch and Monitoring Construction Contracts by Gursharan Singh. I also reviewed the Corporate Fraud Handbook by Joseph T. Wells, added a Sarbanes-Oxley section for Ask the Auditor, and created a Sarbanes-Oxley Audit Resource Center (SARC). There is a new audit programs subscription service available as an alternative for those auditors that are unable to contribute material to AuditNet®. There are many new audit programs in the queue for the AuditNet® community. All this and more! The best way to find all the resources on the site is by going to the Virtual Library or use the site search. AuditNet® CAATT Corner
"Searching for Fraud - Five by Carolyn Newman ASI Find out how to use IDEA to search through electronic data files for evidence of fraudulent or unusual transactions during an audit. For the rest of the story click here. AuditNet® Software Compliance Audit Corner
“As An Auditor, You Don’t Stand a Ghost Of A Chance - Or, Do You?”This new AuditNet® monograph focuses on the issues auditors face with imaged PCs being deployed in organizations. You didn’t know there was a problem? This Monograph will alert auditors about what to watch out for as there are some tricks and traps that are being used that might cause some grief for your organization if the anti-piracy police knock at the front door! For the new monograph click here! Current Views on Governance and Compliance
Your Secret Weapon in the War on Fraud The July 2004 issue of this fraud newsletter features articles on procurement fraud, anti-fraud action plan for internal auditors and more. They also published their first industry specific mini-special report for the hospitality industry. AuditNet® users qualify for special rates on this publication. For more information click here. The AuditNet® Audit Bookstore Corner 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®. Book Reviews Corporate Fraud Handbook: Prevention and Detection
Corporate fraud; what’s it all about? Joseph T. Wells, the founder and Chairman of the Association of Certified Fraud Examiners explains it to us from A to Z in this desktop handbook. I am sure you will be asking why you need another book on fraud prevention and detection. For the rest of the review click here! How to Say It When You Don't Know What to Say The Right Words for Difficult Times By Robbie Miller Kaplan
For the rest of the review click here. 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 an electronic copy of the book.
AuditNet® Partner Discounts AuditNet® It pays to be a member! For information on partner discounts click
here. Preview of Coming Attractions! The AuditNet Monograph Series
provides useful guides for all levels of auditors from juniors right up to
audit directors. New guides are under development for Sarbanes-Oxley, internal
controls and Internet for auditors. If you are interested in developing a
monograph on a contract basis, c Watch for new articles from contributors including one on
construction contract management checklists. We have some new
publications in the queue for review including Auditing the Human Resources
Function, AskSam, Monarch Professional and more so watch the newsletter. Have
an idea for a column? Contact us. AuditNet® continues adding new specialized resources for
auditors. Watch the newsletter and keep checking the Library page for updates
and new
resources.
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getting some knowledge in the field of auditing. I would like to tell all my
friends to visit this site. It is very useful! Audit Program samples serve as a tool
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Beginning in August 2003 all new programs contributed will include the
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