Download Internal Audit Reports Post Sarbanes-Oxley: A Guide to by Susan M. Switzer PDF

By Susan M. Switzer

Brimming with common sense recommendation added in a conversational, easy-to-read variety, inner Audit experiences put up Sarbanes-Oxley: A advisor to Process-Driven Reporting is helping you rework uncooked info into useable details after which translate that info into actionable messages whereas complying with the SOX Act.

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Read Online or Download Internal Audit Reports Post Sarbanes-Oxley: A Guide to Process-Driven Reporting (Wiley Institute of Internal Auditors Professional Book) PDF

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Additional info for Internal Audit Reports Post Sarbanes-Oxley: A Guide to Process-Driven Reporting (Wiley Institute of Internal Auditors Professional Book)

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Qxp 11/21/06 5:33 PM Page 21 Process-Driven Reporting 21 report should proceed from the conclusion, or general statement of the main message, to particular supporting data, including only as much of the latter as is absolutely necessary. For example, if, after files are collected, reviewed, and analyzed, more than half are found to have been improperly handled, the conclusion is drawn that improved controls are needed. The written report would begin by stating that improved controls are needed, and then proceed to explain the basis of that recommendation.

As facts are gathered and aggregated, the thinking that accompanies those tasks is not only linear—that is, related to organizing the data for future reference—but the HOTS are also analytical and synthesizing. This thinking includes asking questions such as: How significant are these missing authorization signatures to overall internal controls? Is a lack of segregation of duties in this instance material to company operations? How does this tie to what the CEO and Audit Committee need to know?

Qxp 26 11/21/06 1:12 PM Page 26 From Veni, Vidi, Vici to SOX Now that the deadlines for SOX compliance are being met, the reality of putting that compliance into practice can use all the collective wisdom it can get. Other agency directives may help develop a clear picture of what “assessing the effectiveness of the internal control structure and procedures . . for financial reporting”2 looks like in the twenty-first century. Many corporations and organizations that produce internal audit reports are also adding their own standards to the mix.

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