Internal Auditor

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Articles in Dec, 2003 issue of Internal Auditor

• SEC approves listing exchange rules: the cost of complying with Sarbanes-Oxley … IT know-how critical to financial reporting … GAO testimony highlights inspector generals' role … FBI's tech infrastructure receives poor marks … - Up
• Auditing on foreign soil: international assignments can subject internal auditors to a host of potential dangers. Adequate preparation and vigilance are key to the auditor's safety, if not survival
  by David O'regan
• Protecting the whistleblower - Letter to the Editor
  by Hernan Murdock
• Training the audit committee: because internal auditors must stay current on trends, legislation, regulations, and risk management, they are the ideal organizational resource to develop and manage an education program for directors
  by Norman Marks
• Great expectations - In My Opinion - audit committees
  by Neil Cowan
• The wrong assessment? - Letter to the Editor
  by Michael Kennemer
• The critical role of ethics: recent history has shown that when individual ethics are compromised, corporate ethics fail and financial disaster is not far behind
  by Marianne M. Jennings
• A missed opportunity - Letter to the Editor
  by Michael Lugo
• Fighting financial reporting fraud
  by Scott Green
• Rising risk of jail time? - Letter to the Editor
  by Dana R. Hermanson
• Shedding light on information technology risks: IT auditing does not hinge solely on highly specialized reviews. Effective tech-related risk management rests just as much on basic, commonsense practices - Cover Story
  by John Silltow
• Calendar - Calendar
• What does it take to be an internal audit professional?
• A third factor in risk assessment: the FMEA process adds detection to the traditional considerations of likelihood and significance when assessing operating reliability - Risk Watch - failure modes and effects analysis
  by Tommaso Capurso
• High stakes - Editor's Note - high expections for internal auditors
  by Joanne L. Hodges
• Leveraging risk technology: a large, multifaceted financial-services company develops a Web-based tool to facilitate its risk management efforts - Computers & Auditing
  by David L. Stone
• CPE Quiz: October - continuing professional education
• Trying on the client's shoes - Letter to the Editor
  by Eldon C. Blaxton
• One right path: Cynthia Cooper: MCI vice president of internal audit Cynthia Cooper believes that where ethics are concerned, you have to obey your conscience and accept the consequences - Interview
  by Michael Barrier
• New Zealand - Around The Globe - Industry Overview
  by Brian Robb
• Trouble in travel: one university was paying for more than policy allowed—that is, until the internal auditor made a few off-campus inquiries - Fraud Findings
  by Courtenay Thompson
• Solving employee theft cases: during investigations, co-workers often provide the best clues as to who is stealing from the company - Back To Basics
  by James W. Bassett
• Control-free checking: an unscrupulous manager goes on a check-writing spree, and relationship-building pays off for auditors conducting a budgeting-system audit - Roundtable
  by J. Mike Jacka