Sarbanes-Oxley Internal Controls: Effective Auditing with AS5, CobiT, and ITIL

Sarbanes-Oxley Internal Controls: Effective Auditing with AS5, CobiT, and ITIL

Volumn , Issue , 2015, Pages 1-384

  Moeller, Robert R ^a  

^a NONE

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EID: 84949741071     PISSN: None     EISSN: None     Source Type: Book    
DOI: 10.1002/9781119197119     Document Type: Book

References (41)

1. Kurt Eichenwald, A Conspiracy of Fools: A True Story, Broadway, 2005.
2. The Behind Business Line, February 9, 2006, //www.thehindubusinessline.com/2006/02/09/stories/2006020900241100.1.
3. Fraud magazine, March/April 2005.
4. Auditing Standard No. 2: "An Audit of Internal Control Over Financial Reporting Performed in Conjunction with an Audit of Financial Statements," www.pcaobus.org.
5. A French-language, Geneva, Switzerland-based organization; the correct acronym is ISO, www.iso.org.
6. IT Governance Institute, Rolling Meadows, IL, www.itgi.org.
7. The Geneva, Switzerland-based International Organization for Standards at www.iso.org, issues numbered ISO standards covering a wide variety of processes.
8. American Society for Quality, www.asq.org.
9. The full text of the legislation can be found at http://fl1.findlaw.com/news .findlaw.com/hdocs/docs/gwbush/sarbanesoxley072302.pdf.
10. U.S. General Accounting Office, //www.gao.gov/highlights/d04216high.pdf.
11. A public document, the full text of AS5 can be found on the PCAOB Web site: http://www.pcaobus.org/Rules/Docket 021/2007-05-24 Release No 2007-005.pdf.
12. www.pacaobus.org.
13. Robert Moeller, Brink's Modern Internal Auditing, Sixth Edition. (New York: John Wiley & Sons, 2006).
14. American Institute of Certified Public Accountants, "Statement on Auditing Standards No. 1" (New York: AICPA).
15. COSO internal control standards can be found at http://www.coso.org/publications/executive summary integrated framework.htm
16. IT Governance Institute, Rolling Meadows, IL, www.itgi.org.
17. CobiT-Governance, Control and Audit for Information and Related Technology, 4.1st ed. (Rolling Meadows, IL: IT Governance Institute, 2000).
18. CobiT 4.1, IT Governance Institute, Rolling Meadows, IL, 2005.
19. CobiT 4.1 Excerpt, http://www.stanford.edu/dept/Internal-Audit/infosec/docs/ COBIT4.1-executive summary-membership.pdf
20. A more detailed but still a summary review of CMM can be found in Brink's Modern Internal Auditing, Sixth Edition, by Robert R. Moeller (John Wiley & Sons, 2005).
21. IT Control Objectives for Sarbanes-Oxley, Second Edition (Rolling Meadows, IL: IT Governance Institute, September 2006).
22. "Navistar to Be Delisted," Chicago Tribune, http://www.chicagotribune.com/business/chi-0612160041dec16,0,2163531.story?coll = chi-business-hed.
23. http://www.microsoft.com/about/companyinformation/corporategovernance/committees/antitrust.mspx.
24. "Sherron Watkins Had Whistle, But Blew It," Forbes, http://www.forbes.com/2002/02/14/0214watkins.html.
25. "BioSante Pharm: SEC Probing Whistleblower Complaint," Dow Jones Newswires, May 1, 2007.
26. This description is based on a legal abstract published by Nixon Peabody LLP, attorneys at law, http://www.nixonpeabody.com/linked media/publications/ELA 12282004.pdf.
27. "An Introductory Overview of ITIL," IT Service Management Forum, www .itsmf.com.
28. "COSO Releases a New Risk Management Framework," Accounting Today, 10/25/2004.
29. AICPA or the COSO Web site at //www.coso.org
30. Robert Moeller's COSO Enterprise Risk Management: Understanding the New Integrated ERM Framework (New York: Wiley, 2007).
31. www.risksig.com.
32. "Reporting Problems at Shell," The Guardian, London, www.ruesges.com, March 24, 2004.
33. www.iso.org.
34. http://www.qualitydigest.com/june99/html/body iso 9000.html.
35. William A. Stimson, ISO 9001 & Sarbanes-Oxley: A System of Governance (Chica, CA: Paton Press, 2006).
36. Standards for the Professional Practice of Internal Auditing (Altamonte Springs, FL: The Institute of Internal Auditors).
37. A Global Summary of the Common Body of Knowledge (Altamonte Springs, FL: Institute of Internal Auditors Research Foundation, 2006).
38. Project Management Institute, www.pmi.org
39. Standards for the Professional Practice of Internal Auditing (Altamonte Springs, FL: Institute of Internal Auditors, 2004).
40. Information Technology (IT) Security Essential Body of Knowledge (EBK) (U.S. Department of Homeland Security, October 2007).
41. Project Management Body of Knowledge (Project Management Institute, Upper Darby, PA:).