Academic : Accounting : Auditing

This Fourth Edition provides comprehensive guidance on all functions and responsibilities of the audit committee, including guidance from the IIA on working with internal auditors and from the SEC and the major stock exchanges on audit committees. New material also addresses high-profile scandals their impact on audit committees. more...

Price: $105.00

In 1997, the US Securities and Exchange Commission (SEC) issued new disclosure rules in an amendment to Regulation S-X entitled ‘‘Disclosure of accounting policies for derivative financial instruments and derivative commodity instruments and disclosure of quantitative and qualitative information about market risk inherent in derivative financial instruments, other financial instruments, and derivative commodity instruments’’ (SEC, 1997). more...

Price: $199.00

Internal audit education is now concentrated in just a few tuition providers within the UK, a decrease from the 1980s. Generally it is not represented at all in its own right within higher education, and may just receive a passing reference as contrasted with external auditing. Hence it is scarcely perceptible and submerged. Even where it is rarely present it seems to have become “secularised”, its influence waning under the banner of “general management”. The professional body, the Institute of Internal Auditors – UK and Ireland, is too busy selling its highly profitable distance learning course to concern itself with disseminating the internal audit message to higher education, or attempt to gain its rightful footing within the curriculum. The limited literature is analysed and critiqued, the current state of play stated, and directions for the future indicated. Internal audit is in danger of becoming the best untold story. more...

Price: $199.00

Praise for. Fraud Risk Assessment. Building a Fraud Audit Program. "This book is a must for every Chief Audit Executive and every internal audit library. The book details how CAEs can incorporate fraud risk assessments into their strategic plans as well as explaining to the staff levels how to audit for fraud in specific high exposure areas such as travel, contracts, and expenditures. It is easy to follow and provides an excellent blueprint.". -Joel Kramer, CPA, Managing Director, Internal Audit Division. MIS Training Institute. "Fraud Risk Assessment presents a straightforward discourse on fraud. Mr. Vona's seamless approach to fraud investigation provides in-house examiners and accounting and legal professionals with critical guidance to develop fraud detection plans and to assess and minimize risk. A thorough review of this book is vital for any professional involved in the prevention, detection or prosecution of fraud.". -Bonnie S. Baker, Attorney, Deily, Mooney & Glastetter, LLP. Billions of dollars a year are lost to business fraud. Is your business next?. Times are changing. At one time, it was not directly an auditor's responsibility to detect fraud, and even professional standards avoided the word "fraud." Today, it is accepted that the auditor has an obligation to respond to the risk of fraud. In Fraud Risk Assessment: Building a Fraud Audit Program, author and industry expert Leonard Vona reveals a fraud audit approach that helps you answer the following questions within your own organization:. *. Who may be committing fraud within my organization?. *. What type of fraud should I be looking for?. *. Should fraud be viewed as an inherent risk?. *. How might fraud opportunity impact internal controls?. *. How might fraud be concealed within our business systems?. *. How can we incorporate the fraud theory into our audit approach?. *. How should we use fraud auditing to detect fraud?. Anticipate the red flags of fraud be more...

Price: $65.00

* Guides small and mid-sized businesses, as well as nonaccelerated SOX companies, how to implement effective internal controls. * Provides practical ideas that controllers can implement into their programs to cut costs and reduce time with their internal controls program. * It includes discussion of PCAOB stands, SEC and COSO guidance in nontechnical language. * Provides proven, cost-effective methods to implement a strong internal control program preventing fraud. more...

Price: $50.00