Internal Auditor

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Articles in June, 2007 issue of Internal Auditor

• Executives in the dark about company health: CICA releases small-company control guidance auditors need improved technology skills Russia struggles to raise business standards merchants aren't securing online payments
  by Clemmons D.
• The value of questioning
  by Richard J. Hamill
• PCAOB takes action on auditor independence
  by A. Cain
• Reputations at risk: although not-for-profit organizations are a horse of a different color, auditors can help them tame fraud that can publicly impact their mission and drive donors away
  by Russell A. Jackson
• Security in management's terms: by translating audit findings about technology weaknesses into actions CEOs can take, auditors can make IT governance a top business priority
  by Jackie Bassett
• A missed opportunity
  by Philippe Dangre
• A heavier weight to carry: despite initial pressures to emphasize financial controls more than governance, internal auditors are now bearing additional responsibility for both—and raising their stature as a result
  by Russell A. Jackson
• Merchants failing to meet PCI standard
  by K. Alvarado
• Analyzing financial statements
  by John Sciacca
• Putting IT governance into action: as internal control experts, auditors can help turn desired IT strategies into reality
  by Paul Rozek
• The rising star: an ambitious vice president uses his connections to prevent company officials from discovering his misdeeds
  by Daniel Edelman
• PCAOB exposes consistency standard
  by J. Whitley
• Gone in a flash: a misplaced USB drive prompts internal auditing to rethink its coverage of security risks
  by Eelco R. Van Wijk
• A proactive role
  by Gene Leroy Smith
• Filling the skills gap
  by Anne Millage
• Treasury report examines financial restatements
  by T. McCollum
• The auditor's role in mergers and acquisitions: companies often underestimate the importance of risk management during the M&A process
  by Nikolaos P. Dounis
• IT audit skills found lacking
  by R. Filipek
• Dancing around the issue
  by Mark R. Kolman
• Effective report writing: with the right approach, practitioners can make sure their audit reports are informative and well-received
  by Fernando Gonzalez
• Addressing IT risk: a chief audit executive considers what the results of a recent technology survey mean for her organization
  by Eelco R. Van Wijk
• Rules of behavior: the adoption of a code of conduct is a step toward improving the ethical culture in today's business world
  by Carlo Patetta Rotta
• Audit committees focus on operational risk: FBI targets corporate corruption banking group proposes self-regulation for risks management transparency linked to ethical workforce financial restatements increase sharply
  by T. McCollum
• A broader array of skills: after years of narrowly focused compliance work, many audit departments are seeing a shift in priorities and a new set of skill requirements
  by Michael Pryal
• AS2 inspections show progress
  by J. Whitley
• The language of risk: organizations can improve risk management and audit processes by communicating risks in terms that everyone understands
  by Donald Espersen
• Appetite for risk
  by Tuncay Efendioglu
• Ethical workforce reflects honest management
  by R. Filipek
• Making a difference: the World Bank Group's Auditor General Carman Lapointe-Young says her team of auditors is playing its part in the organization's fight to end poverty
  by Neil Baker
• CICA issues control guidance for small companies
  by S. Scharf
• Smart writing?
• Guide answers Section 404 questions
  by D. Clemmons
• The case for risk roundtables: organizations can improve their response to risk by creating a forum for risk managers to share their ideas
  by Walter Smiechewicz
• Leverage the Internet: for Web-savvy auditors, vast online resources are just a mouse click away
  by Jim Kaplan
• No work, great pay: an account manager siphons payroll distributions through a delayed employee termination scheme
  by Peter Belloli
• Creating a fraud risk dialogue: internal auditors can use a carefully crafted questionnaire to help meet their responsibility for identifying the indicators of fraud
  by Mark R. Kolman
• A matter of opinion: Alec Richmond believes internal auditors should opine on the organization's system of internal control, or at least explain why they cannot
  by Arthur Piper
• Partially responsible
• An uncertain protection: internal auditors may not be protected as corporate fraud whistleblowers under Sarbanes-Oxley Section 806
  by Floyd R. Hartley, Jr.
• Streamlining auditor attestation
  by Ilan Haimoff
• Roundtables discuss Russian business standards
  by A. Cain
• Preparing for a pandemic: public health experts say the occurrence of another worldwide influenza outbreak is not in doubt. Internal auditors need to help ensure organizations have a plan in place to deal with such an eventuality
  by Jane Ying
• A quality check
  by Anne Millage
• FBI expects more public fraud cases
  by D. Clemmons
• Extracting energy from Sarbanes-Oxley: auditors at Chevron became internal consultants when management took responsibility for performing Sarbanes-Oxley compliance tests
  by Gregory Redmond
• Moving forward with ERM: by working together, chief risk officers and internal auditors can guide their organization around enterprise risk management pitfalls
  by Sean De La Rosa
• Value-added auditing
  by Eric Delaye
• Banking organization proposes stronger risk focus
  by A. Cain
• The PCAOB 101
  by Tom Olach
• Quality assessments for small shops: despite resource limitations, auditors in modestly staffed departments can still embrace a full-fledged commitment to quality
  by Phill Armanas