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This month check out Paisley Consulting products that address the needs of today's changing internal audit departments. Products include AutoAudit (audit automation software), and Workforce (audit staff scheduling software). Remember! Clicking on sponsored ads helps support AuditNet®. Remember: visiting sponsors helps support AuditNet®. IT Controls Impact Sarbanes-Oxley Compliance Efforts Information technology (IT) is, incontrovertibly, a central business
process element in most organizations today. To illustrate this point,
consider that, as many organizations make the decision to outsource noncore
business functions (such as human resources), a trend has emerged to include
IT in these outsourcing initiatives so that the function will be viewed and
treated in an integrated, comprehensive way. 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 $550 per year. Tell them you heard about it from AuditNet.org. Click here for the article! Understand IT's role with the Sarbanes-Oxley Act A guide by Mike Tarrani, IT Consultant What is the Sarbanes-Oxley Act? For the complete article click here!
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| Brian Lamkin, chief of the FBI's Financial
Crimes Section, directs his team of agents and analysts to tackle fraud
while working toward additional recognition for CFEs.
Brian Lamkin is the once and current leader of the band. But the results are no longer music performances but fraud convictions. |
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.
Scapegoatism
by Kastuv Ray
Scapegoatism unfortunately happens to be an inherent part of
human nature. At some point in our life, even the best of individuals blame
someone for something, which was not their fault.
Click here
for the rest of the story!
AuditNet® Resource List Updates
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Free Tools for Auditors
Sarbanes-Oxley Software
To address the mounting debate about the requirement to
document the
internal controls in order to comply with SOX, a new software is now
available
free.
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.
AuditNet® Conference & Training News Want to announce your professional association
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Send us conference name, date and URL details or your
5th Annual Technology Conference
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Government Auditing Conference Feb 2005 Arlington, VA *
2005 ACFE Fraud
Conferences and Training
2005 IIA
Conferences and Training
* indicates events where Jim Kaplan is speaking
AuditNet® Vendor News
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Paisley Consulting press releases
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AuditNet®
Review
Using Microsoft Access
to Audit Payables for Fraud! Accounts payable have always
been a preferred target for fraud by employees. This CD-based CPE
course from the Association of Certified Fraud Examiners will help
you gain a clear understanding of the concepts used to audit
payables for fraud with Microsoft Access® and why certain tests
area more effective than others. For the review click For
those who like to wade through the details on how popular AuditNet®
is, click
here for the current stats.
Productivity-Enhancing Technology Albany, NY January 2005 *
AuditNet®
Statistics
The Auditor's Guide to Internet Resources, 2nd Edition!
Electronic Edition Available to Paid Subscribers
Heard on the Net!
Guide to Audit Work Programs on the Net'
Auditors are constantly searching the Internet for tools and techniques that will help them in their jobs. Audit program steps and procedures are a highly sought after commodity for all level of auditors. In the early 1990’s I noticed that there were periodic postings on e-mail discussion lists or listservs requesting audit programs for a specific cycle or application. Many times, due to the changing nature of subscribers, repeat requests would be posted in subsequent months. In order to increase efficiency and meet the needs of auditors I thought it would be beneficial to establish a centralized inventory of audit programs.
For the rest of the story click here!
Stay up to date with announcements on new portals, tools and sharing resources on Sarbanes-Oxley and other audit related issues by subscribing to the AuditNet® newsletter.
Until next month!
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
format unless noted otherwise.
Some may only be available in exchange for an audit work program
contribution not currently in the inventory.
Beginning in August 2003 all new programs contributed will include the
date the program was added to the inventory (mm/yy). This was at the
suggestion of an AuditNet® user.
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.
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College Library Audit Program
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Liquor & Gaming Store Compliance Audit Program
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PCAOB Standard 2
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S-Ox Code of Ethics Example
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S-Ox Framework for Evaluating Exceptions
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S-Ox Staff Internal Control Q&A
Contribution Required Audit Documents!
The following documents require the contribution of an audit program not currently in the inventory. They are also available to subscribers to the Audit Programs Subscription Service.
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Sarbanes-Oxley Section 404 Application Baseline Audit Program
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S-Ox Mapping Financial Statements to Controls Template
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S-Ox Inventory Management and Risk Controls
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S-Ox Revenue Process Audit Program
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S-Ox Revenue and Risk Controls
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S-Ox Treasury and Risk Controls
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UNIX Servers APG
AuditNet® What's New This Month?
This month AuditNet® welcomes a new CAATT Corner featured columnist. Rich Lanza, CAATTs and audit software guru will provide readers with an AuditNet® exclusive featuring tips, tools and techniques for improving audit efficiency with digital solutions. There are new articles on construction audit, book reviews and more. Watch for new additions to the 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.
A PERFORMANCE MEASUREMENT FRAMEWORK FOR INTERNAL AUDIT
by Stan Farmer
There are three compelling reasons why internal audit should be
concerned with performance measurement:
- The need to comply with Professional Standards
- The need to demonstrate value
- To respond to changes in the global environment
The objectives of this research are therefore to:
- identify best practice in the measurement of business performance;
- identify current practice in the measurement of performance in internal audit;
- compare and contrast current practice with best practice; to,
- develop a performance measurement framework for internal audit.
For the rest of the results of this dissertation click here!
AuditNet® CAATT Corner
Turning Microsoft Excel Into An Audit Software
By Richard B. Lanza, CPA, CFE, PMP
Although audit-specific software should be used when necessary, spreadsheet software like Microsoft Excel can be a trusty tool when analyzing small data sets. Furthermore, auditors can often summarize large data sets down to a "spreadsheet size," allowing them to use Excel to present the results of more powerful audit software analysis to coworkers.
For the rest of the article click here!
ABOUT THE AUTHOR Rich Lanza (CPA, CFE, PMP) enables organizations in the use of technology to (1) generate cash recoveries, (2) stop profit leaks, (3) move away from control issues, and (4) work towards process improvements. To contact Rich, receive his free e-newsletter, get a free diagnostic, or to order his products/services, e-mail him at rich@auditsoftware.net, call him at 973-601-3701, or visit his website at www.infomagician.com.
AuditNet® Software Compliance Audit Corner
“Is Your Number Up?”
This new AuditNet® monograph focuses on the issues auditors face with Microsoft Windows XP Service Pack 2. Microsoft Windows XP has been around for some time now and Microsoft has been shipping Service Pack 2 for XP. There has been lots of press and publicity about its release and the need for sites to embrace the Service pack as a means to protect themselves against security issues. Some of you may have already discovered the hard way that is has caused some significant disruption to your systems for technical reasons!
For the new monograph click here!
Current Views on Governance and Compliance
Your Secret Weapon in the War on Fraud
The December 2004 issue of this fraud newsletter features articles on auditing for internal fraud, how to avoid being conned, independent fraud investigations and more. 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
PDF Hacks: 100 Industrial-Strength Tips and Tools
by Sid Steward
Review by Jim Kaplan CIA CFE
AuditNet® LLC Executive Director
Every auditor that searches the Web for audit resources is familiar with PDF or portable document format. Typically these documents downloaded from the Web have a “reputation for being slow to load and slower to print, hopelessly unsearchable, and all but impossible to cut and paste from”. I know from experience that there is more to PDF than meets the eye. Too many times I have downloaded large PDF files that cannot be navigated (no table of contents). Creating PDF documents is as much an art as it is a science and a knowledgeable digital author can enhance the usefulness of prepared documents. Beyond that, many individuals have created tools and libraries that make PDF do exactly what they want. PDF Hacks, by Sid Steward provides hacks or tools, tips and solutions to common problems. There are 100’s of hacks that cover every aspect of PDF functionality. Converting files to text or Word, adding, moving and editing bookmarks to PDF files are just a few of the “hacks” you will want to check out. If you are an auditor that has been frustrated by PDF this is the answer to your problems. If you, or your audit office, use Adobe Acrobat to create PDF files, you will want to add this book to your professional library.
How to Say It When You Don't Know What to Say The Right Words for Difficult Times
By Robbie Miller Kaplan
As
auditors we constantly interact with diverse stakeholders such as
colleagues, managers, employees and others. Frequently we encounter
people dealing with challenging and difficult times that may or may
not be related to work. Our reaction to these situations is conveyed
in our behavior both nonverbal and verbal.
For the rest of the review click here.
FREE! The Auditor's Guide to Internet Resources 2nd Edition
Interested 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! A new e-book, Sarbanes Oxley Section 404 Compliance Tips for
IT Managers by Darcy Soleil, will be available free for subscribers to the
Audit Programs subscription service. Non-subscribers will be able to purchase
this e-book directly from AuditNet. 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 on Finance for Non Financial
Executives, CAATTs, and more from contributors. Reviews are in the
works for AskSam PowerPoint Personal Trainer, and Excel Personal Trainer. Watch the newsletter
for more products, services and tools for auditors. 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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