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This month check out ACL Services Ltd. Business Assurance solutions to financial executives and audit professionals worldwide. Combining market-leading software and professional services, ACL's proven solutions enable internal auditors to assure compliance, reduce risk, and minimize loss. ACL's global customer base includes 89 of the Fortune 100 and over half of the Global 500.Remember! Clicking on sponsored ads helps support AuditNet®. Remember: visiting sponsors helps support AuditNet®. Establishing New Internal Audit Functions New NYSE rules, along with Section 404 requirements in Sarbanes-Oxley, 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! FINANCE FOR NON-FINANCIAL EXECUTIVES IN CONSTRUCTION INDUSTRYby Gursharan Singh The definition of ‘Non-Financial Executive’ in the construction industry would generally include the various technical and other professionals associated with the implementation of any aspect of construction projects. Click here for the article including the audit program. AuditNet® Adds a New SOx Resource AuditNet added a new e-mail discussion group for Sarbanes-Oxley 404. This discussion group will focus on issues related to complying with Section 404 of the Sarbanes-Oxley Act including sharing of resources and experiences, asking questions and gaining a better understanding of compliance issues related to the Act. Section 404 of the Sarbanes-Oxley Act (SOX) says that publicly traded companies must establish, document, and maintain internal controls and procedures for financial reporting. It also requires companies to check the effectiveness of internal controls and procedures for financial reporting. In order to do this, companies must
To subscribe to this free new e-mail discussion group go to http://www.auditnetlists.org/sox404-l/ 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 Interview with Eliot Spitzer, New York State Attorney General - Rapid ReformerBy Dick Carozza
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For the rest of the article from the latest ACFE Fraud Magazine click here. Envy by Kastuv Ray Envy is another one of those dark facets of human nature and
the inability to exert control over one’s emotions may lead to disaster. 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
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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
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payables for fraud with Microsoft Access® and why certain tests
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Subscribers to the Annual Audit Programs 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! Looking for audit programs? Visit the Auditors Sharing Audit Programs page of AuditNet for over 1,000 audit work programs and links to other sites with hundreds more! 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
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.
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.
AuditNet® What's New This Month? A new e-book, Sarbanes Oxley Section 404 Compliance Tips for IT Managers by Darcy Soleil, is available free for subscribers to the Audit Programs subscription service. Non-subscribers may purchase this e-book directly from AuditNet. 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 objectives of this research are therefore to:
For the rest of the results of this dissertation click here! AuditNet® CAATT Corner Learning What You “Don’t Know” About Your Data Files By Richard B. Lanza, CPA, CFE, PMP Most data analysis is query-based allowing the auditor to extract records meeting a certain criteria (i.e., invoices over $1 million). The process is therefore inductive in nature and, while effective at times, it also misses the uncommon schemes that could sink an organization. In essence, query reports focuses on the individual trees while leaving out any analysis of the forest. Let’s face it, any good fraudster knows what is commonly searched for and will therefore develop schemes that are missed by such detection reports. Likewise with controls, every one can be circumvented or overridden. 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 January 2005 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 following is an article from the November 2004 issue:
Does Your Compensation by Gary D. Zeune Compensation systems are supposed to motivate people
to work hard…but defective systems can inadvertently foster illegal or
dangerous behavior that puts the company at risk of For the rest of the article 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
Essential Project
Investment Governance and Reporting: Preventing Project Fraud and
Ensuring Sarbanes-Oxley Compliance Project management and fraud prevention are not subjects you normally see in one book. Unfortunately project fraud as defined by the authors, occurs on a regular basis. This joint effort by Steven Rollins (www.pmousa.com) and Richard Lanza (www.auditsoftware.net) combines their unique perspectives and expertise on the subject of project fraud. The result is a publication that formalizes the key professional group roles in managing, controlling and preventing project fraud especially as it relates to compliance with the Sarbanes-Oxley Act. The book is loaded with checklists, project templates, a model whistle blower program and more. The companion web site created by the publisher (www.jrosspub.com) completes the circle by providing digital files that auditors can immediately access and use. Sarbanes-Oxley project teams will find value in the chapters devoted to an executive proposal for Section 404 compliance and a PMO roadmap for implementing Sarbanes-Oxley into project delivery. Project management, fraud prevention and corporate governance all in one publication. Mark this book for addition to your department professional library for a ready reference on timely topics for auditors and project managers. Click here to order the book! 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 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 and
Word Hacks. 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.
Your site is very informative and helpful. The good thing
is that you are willing to share your knowledge and valued experience with
the rest of the world. I am not an auditor nor a technical guru, but the
site is great. Thank You for this informative and enlightening site.
Thank you very much for this resourceful, knowledge sharing site. Sunny
Regards, kavindra mathi. My name is S. Cockroft and I am a CPA currently
engaged in Sarbanes compliance work. The AuditNet web site has
provided me with a wealth of information in the explosion of Sarbanes
related questions and provided much needed guidance. For more comments click
here! |
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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.
