Internal Auditor

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Articles in April, 2004 issue of Internal Auditor

• The fight against fraud: a look at best practices used in the effort to defeat corporate fraud
  by David G. Banks
• Celebrating professionalism
  by Jeffrey Ridley
• Eastern Enron
  by Jackson Chan
• Section 404: delayed and examined
  by C. Brune
• The privilege of internal auditing: the insurance industry is leading the way in obtaining privileged communications status for audit work
  by Jerald Ferenczy
• 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
• Fraud and the nonprofit
  by Joseph Ambrose
• An environment for fraud: with jail not yet a distant memory, Walter Pavlo recounts the decisions that led him to hide MCI's bad-debt expenses and embezzle millions
  by J. Mike Jacka
• Financial statement assertions: auditors can use a framework built around five types of assertions to help assure financial statements are fairly presented
  by Paul M. Clikeman
• CPE Quiz
• Never too careful
  by Philipp Nueno
• Fraud risk assessments: audits focused on identifying fraud-related exposures can serve as the cornerstone of an effective antifraud program
  by Jonny Frank
• E-Crime rises despite security precautions
  by T. McCollum
• Management left unchecked: a hole in a company's internal controls enables a plant manager to institute a fraud scheme using customer returns
  by Don Trobaugh
• Chuckles abound
• The European reform agenda: European regulators have been trying to limit the impact of Sarbanes-Oxley so that they can reach their own solutions to governance and audit failures
  by Neil Baker
• Conversations with Bill
  by Joanne L. Hodges
• Getting to the heart of the problem: meaningful evaluation of the control environment is the real key to preventing financial reporting fraud
  by James Roth
• Directory of products and services
• To the point
• PCAOB approves new audit standard: enterprise governance studied globally … Sarbanes-Oxley section 404 progress … computer crime on the rise …
  by J. Whitley
• 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
  by Michael Barrier
• Hidden health benefit costs: the administration of health benefit plans is a high-risk area that demands the auditor's attention
  by Richard M. Stohl
• Stepping into continuous audit: a health-care audit shop shares its strategy for making real-time auditing a success
  by Lee Nelson
• Expert details
• IFAC studies corporate performance
  by D. Salierno
• Training new Auditors: the demands of modern auditing have raised the performance bar for new practitioners. A comprehensive, multi-tiered training framework can help bring both rotational and professional auditors up to speed
  by Dennis Applegate
• From the IIA research foundation bookstore