Audit Defense: A Management Audit Readiness Guide
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Cham
Springer International Publishing AG
2022
|
| Ausgabe: | 1st ed |
| Schriftenreihe: | Palgrave Studies in Accounting and Finance Practice Series
|
| Schlagworte: | |
| Online-Zugang: | HWR01 |
| Beschreibung: | Description based on publisher supplied metadata and other sources |
| Beschreibung: | 1 Online-Ressource (375 Seiten) |
| ISBN: | 9783030924669 |
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| 245 | 1 | 0 | |a Audit Defense |b A Management Audit Readiness Guide |
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| 505 | 8 | |a Intro -- Preface -- Contents -- List of Figures -- List of Tables -- List of Exhibits -- 1 Introduction: Objectives, Focus and Description of the Text -- Part I Corporate Governance and the Audit Process -- 2 Responsibilities, Regulations, Control Frameworks -- Responsibility of External Audit Firms -- Enron -- Adelphi -- HealthSouth -- ImClone -- Tyco -- WorldCom -- Responsibilities of the PCAOB -- Responsibilities of the Board of Directors (BOD) -- Responsibilities of the Audit Committee -- Responsibilities of Senior Management -- Internal Auditor Responsibilities -- Responsibilities of First Line Managers -- COSO -- COBIT -- Summary -- Guidance -- Chapter 2 Exercises -- Chapter 2 Questions -- References -- 3 The Audit Beginning -- Pre-Planning -- Announcement Letter -- Kickoff Meeting -- Summary -- Guidance -- Chapter 3 Exercises -- Chapter 3 Questions -- 4 Audit Fieldwork -- Documentation Requests -- The Interview -- Fact Sheets -- Status Meetings -- Summary -- Guidance -- Chapter 4 Exercises -- Chapter 4 Questions -- 5 Audit Conclusion -- Audit Reports -- Recommendation and Responses -- Audit Report Sign-Off -- Personal Experience 5.1 -- Summary -- Guidance -- Chapter 5 Exercises -- Chapter 5 Questions -- Part II Controls Overview -- 6 Types of Audits and Controls -- Types of Audits -- Control Importance -- Control Benefits -- Control Axioms -- Control Principles -- Preventive Controls -- Deterrent Controls -- Detective Controls -- Reporting Controls -- Corrective Controls -- Recovery Controls -- Summary -- Guidance -- Chapter 6 Exercises -- Chapter 6 Questions -- Reference -- 7 Administration Controls -- Service Level Agreements -- Table of Contents -- SLA Introduction -- Definitions and Abbreviations -- Purpose -- Contractual Parameters -- Examples of Client Responsibilities -- Examples of Service Provider Responsibilities | |
| 505 | 8 | |a Service Level Priorities -- KPIs and Metrics -- Version Details and Document Change History -- Document Approvals -- Password Controls and User ID Administration -- Request for Access -- Password Guidelines -- Summary -- Guidance -- Chapter 7 Exercises -- Chapter 7 Questions -- Reference -- 8 Physical Controls -- Building Access -- Personal Experience 8.1 -- Restricted Space Access -- Proprietary, Confidential, and Personal Information -- Personal Experience 8.2 -- Summary -- Guidance -- Chapter 8 Exercises -- Chapter 8 Questions -- Reference -- 9 System and Application Access Controls -- System Access Controls -- Application Access -- System Security -- Summary -- Guidance -- Chapter 9 Exercise -- Chapter 9 Questions -- References -- 10 Operational Controls -- Change Management -- Library Control -- Code Migration -- Issues Management -- Business Recovery and Continuity -- Summary -- Guidelines -- Chapter 10 Exercises -- Chapter 10 Questions -- Reference -- 11 Separation of Duties -- Why Is SoD Important? -- What Is the Risk? -- Separation of Duties in IT -- IT Separation of Duties Matrix -- Accounting Separation of Duties -- Revenue -- Example I of Segregation of Duties Matrix for Revenue and Accounts Receivable -- Example II-Segregation of Duties Matrix for Revenue and Accounts Receivable -- Purchasing and Accounts Payable -- Example I-Segregation of Duties Matrix for Purchasing and Accounts Payable -- Example II-Segregation of Duties Matrix for Purchasing and Accounts Payable -- Human Resources Separation of Duties -- Payroll Separation of Duties Matrix -- Inventory -- Inventory Managment Separation of Duties -- Financial Functions Separation of Duties -- Personal Experience 11.1 -- Summary -- Guidelines -- Chapter 11 Exercises -- Chapter 11 Questions -- References -- 12 Application Controls -- Application Controls -- Project Management | |
| 505 | 8 | |a Personal experience 12.1 -- Input/Output/Interface Controls -- Editing and Auditing Data -- Error Handling -- Personal experience 12.2 -- Balancing/Database Reconciliation -- Application Monitoring -- Backup and Restart Procedures -- Summary -- Guidelines -- Chapter 12 Exercises -- Chapter 12 Questions -- 13 Recent Challenges -- Spreadsheet Controls -- Cloud Computing -- Risks and Guidance -- Outsourcing Controls -- Health Insurance Portability and Accountability Act (HIPAA) -- Summary -- Guidelines -- Chapter 13 Exercises -- Chapter 13 Questions -- Reference -- Part III Pro-active Measures -- 14 Identification of Exposures and Issues -- Processes, Procedures, and Control Documentation -- Processes -- Process Narratives -- Process Flow Diagrams and Control Points -- Narrative of Issues Management Flow Diagram with Control Points -- Personal Experience 14.1 -- Procedures -- Personal Experience 14.2 -- Self-Assessments -- Peer Reviews -- Previous Audits -- Personal Experience 14.3 -- Summary -- Guidelines -- Chapter 14 Exercises -- Chapter 14 Questions -- 15 Risk Management -- Issues Management Process -- Risk Assessment Process -- Risk Assessment Owner -- Risk Assessment Form -- Risk Acceptance -- Risk Revalidation -- Summary -- Guidelines -- Chapter 15 Exercises -- Chapter 15 Questions -- 16 Testing -- Unit Testing -- Integration Testing -- Regression Testing -- Systems Testing -- User Acceptance Testing -- Parallel Testing -- Pilot Testing -- Test Plans -- Test Cases -- Test Results -- Summary -- Guidelines -- Chapter 16 Exercises -- Chapter 16 Questions -- Part IV Mock Audits -- 17 Preparation for Mock Audits -- Auditor's Preparation (If You Are Assigned to This Role) -- Audit Client's Preparation (If You Are Assigned to This Role) -- Summary -- Guidelines for the Mock Audit Preparation -- 18 Mock Audit Fieldwork -- Writing Announcement Letters | |
| 505 | 8 | |a Kickoff Meeting -- Conducting Interviews -- First A/R Interview -- Second A/R Interview -- First IT Billing System Interview -- Second IT Billing System Interview -- Writing Fact Sheets -- Summary -- Guidelines -- 19 Writing and Presenting Mock Audit Reports -- Audit Report Format -- Examples of Audit Reports -- Presenting the Audit Report -- The Auditor's Role -- The Audit Client's Role -- Summary -- Guidelines -- Conclusion -- Index | |
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Datensatz im Suchindex
| _version_ | 1804185295527084032 |
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| adam_txt | |
| any_adam_object | |
| any_adam_object_boolean | |
| author | Danter, Ed |
| author_facet | Danter, Ed |
| author_role | aut |
| author_sort | Danter, Ed |
| author_variant | e d ed |
| building | Verbundindex |
| bvnumber | BV049019476 |
| collection | ZDB-30-PQE |
| contents | Intro -- Preface -- Contents -- List of Figures -- List of Tables -- List of Exhibits -- 1 Introduction: Objectives, Focus and Description of the Text -- Part I Corporate Governance and the Audit Process -- 2 Responsibilities, Regulations, Control Frameworks -- Responsibility of External Audit Firms -- Enron -- Adelphi -- HealthSouth -- ImClone -- Tyco -- WorldCom -- Responsibilities of the PCAOB -- Responsibilities of the Board of Directors (BOD) -- Responsibilities of the Audit Committee -- Responsibilities of Senior Management -- Internal Auditor Responsibilities -- Responsibilities of First Line Managers -- COSO -- COBIT -- Summary -- Guidance -- Chapter 2 Exercises -- Chapter 2 Questions -- References -- 3 The Audit Beginning -- Pre-Planning -- Announcement Letter -- Kickoff Meeting -- Summary -- Guidance -- Chapter 3 Exercises -- Chapter 3 Questions -- 4 Audit Fieldwork -- Documentation Requests -- The Interview -- Fact Sheets -- Status Meetings -- Summary -- Guidance -- Chapter 4 Exercises -- Chapter 4 Questions -- 5 Audit Conclusion -- Audit Reports -- Recommendation and Responses -- Audit Report Sign-Off -- Personal Experience 5.1 -- Summary -- Guidance -- Chapter 5 Exercises -- Chapter 5 Questions -- Part II Controls Overview -- 6 Types of Audits and Controls -- Types of Audits -- Control Importance -- Control Benefits -- Control Axioms -- Control Principles -- Preventive Controls -- Deterrent Controls -- Detective Controls -- Reporting Controls -- Corrective Controls -- Recovery Controls -- Summary -- Guidance -- Chapter 6 Exercises -- Chapter 6 Questions -- Reference -- 7 Administration Controls -- Service Level Agreements -- Table of Contents -- SLA Introduction -- Definitions and Abbreviations -- Purpose -- Contractual Parameters -- Examples of Client Responsibilities -- Examples of Service Provider Responsibilities Service Level Priorities -- KPIs and Metrics -- Version Details and Document Change History -- Document Approvals -- Password Controls and User ID Administration -- Request for Access -- Password Guidelines -- Summary -- Guidance -- Chapter 7 Exercises -- Chapter 7 Questions -- Reference -- 8 Physical Controls -- Building Access -- Personal Experience 8.1 -- Restricted Space Access -- Proprietary, Confidential, and Personal Information -- Personal Experience 8.2 -- Summary -- Guidance -- Chapter 8 Exercises -- Chapter 8 Questions -- Reference -- 9 System and Application Access Controls -- System Access Controls -- Application Access -- System Security -- Summary -- Guidance -- Chapter 9 Exercise -- Chapter 9 Questions -- References -- 10 Operational Controls -- Change Management -- Library Control -- Code Migration -- Issues Management -- Business Recovery and Continuity -- Summary -- Guidelines -- Chapter 10 Exercises -- Chapter 10 Questions -- Reference -- 11 Separation of Duties -- Why Is SoD Important? -- What Is the Risk? -- Separation of Duties in IT -- IT Separation of Duties Matrix -- Accounting Separation of Duties -- Revenue -- Example I of Segregation of Duties Matrix for Revenue and Accounts Receivable -- Example II-Segregation of Duties Matrix for Revenue and Accounts Receivable -- Purchasing and Accounts Payable -- Example I-Segregation of Duties Matrix for Purchasing and Accounts Payable -- Example II-Segregation of Duties Matrix for Purchasing and Accounts Payable -- Human Resources Separation of Duties -- Payroll Separation of Duties Matrix -- Inventory -- Inventory Managment Separation of Duties -- Financial Functions Separation of Duties -- Personal Experience 11.1 -- Summary -- Guidelines -- Chapter 11 Exercises -- Chapter 11 Questions -- References -- 12 Application Controls -- Application Controls -- Project Management Personal experience 12.1 -- Input/Output/Interface Controls -- Editing and Auditing Data -- Error Handling -- Personal experience 12.2 -- Balancing/Database Reconciliation -- Application Monitoring -- Backup and Restart Procedures -- Summary -- Guidelines -- Chapter 12 Exercises -- Chapter 12 Questions -- 13 Recent Challenges -- Spreadsheet Controls -- Cloud Computing -- Risks and Guidance -- Outsourcing Controls -- Health Insurance Portability and Accountability Act (HIPAA) -- Summary -- Guidelines -- Chapter 13 Exercises -- Chapter 13 Questions -- Reference -- Part III Pro-active Measures -- 14 Identification of Exposures and Issues -- Processes, Procedures, and Control Documentation -- Processes -- Process Narratives -- Process Flow Diagrams and Control Points -- Narrative of Issues Management Flow Diagram with Control Points -- Personal Experience 14.1 -- Procedures -- Personal Experience 14.2 -- Self-Assessments -- Peer Reviews -- Previous Audits -- Personal Experience 14.3 -- Summary -- Guidelines -- Chapter 14 Exercises -- Chapter 14 Questions -- 15 Risk Management -- Issues Management Process -- Risk Assessment Process -- Risk Assessment Owner -- Risk Assessment Form -- Risk Acceptance -- Risk Revalidation -- Summary -- Guidelines -- Chapter 15 Exercises -- Chapter 15 Questions -- 16 Testing -- Unit Testing -- Integration Testing -- Regression Testing -- Systems Testing -- User Acceptance Testing -- Parallel Testing -- Pilot Testing -- Test Plans -- Test Cases -- Test Results -- Summary -- Guidelines -- Chapter 16 Exercises -- Chapter 16 Questions -- Part IV Mock Audits -- 17 Preparation for Mock Audits -- Auditor's Preparation (If You Are Assigned to This Role) -- Audit Client's Preparation (If You Are Assigned to This Role) -- Summary -- Guidelines for the Mock Audit Preparation -- 18 Mock Audit Fieldwork -- Writing Announcement Letters Kickoff Meeting -- Conducting Interviews -- First A/R Interview -- Second A/R Interview -- First IT Billing System Interview -- Second IT Billing System Interview -- Writing Fact Sheets -- Summary -- Guidelines -- 19 Writing and Presenting Mock Audit Reports -- Audit Report Format -- Examples of Audit Reports -- Presenting the Audit Report -- The Auditor's Role -- The Audit Client's Role -- Summary -- Guidelines -- Conclusion -- Index |
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| dewey-full | 657.45 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.45 |
| dewey-search | 657.45 |
| dewey-sort | 3657.45 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| edition | 1st ed |
| format | Electronic eBook |
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| id | DE-604.BV049019476 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T22:13:39Z |
| indexdate | 2024-07-10T09:52:58Z |
| institution | BVB |
| isbn | 9783030924669 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-034282383 |
| oclc_num | 1324249226 |
| open_access_boolean | |
| owner | DE-2070s |
| owner_facet | DE-2070s |
| physical | 1 Online-Ressource (375 Seiten) |
| psigel | ZDB-30-PQE ZDB-30-PQE HWR_PDA_PQE |
| publishDate | 2022 |
| publishDateSearch | 2022 |
| publishDateSort | 2022 |
| publisher | Springer International Publishing AG |
| record_format | marc |
| series2 | Palgrave Studies in Accounting and Finance Practice Series |
| spelling | Danter, Ed Verfasser aut Audit Defense A Management Audit Readiness Guide 1st ed Cham Springer International Publishing AG 2022 ©2022 1 Online-Ressource (375 Seiten) txt rdacontent c rdamedia cr rdacarrier Palgrave Studies in Accounting and Finance Practice Series Description based on publisher supplied metadata and other sources Intro -- Preface -- Contents -- List of Figures -- List of Tables -- List of Exhibits -- 1 Introduction: Objectives, Focus and Description of the Text -- Part I Corporate Governance and the Audit Process -- 2 Responsibilities, Regulations, Control Frameworks -- Responsibility of External Audit Firms -- Enron -- Adelphi -- HealthSouth -- ImClone -- Tyco -- WorldCom -- Responsibilities of the PCAOB -- Responsibilities of the Board of Directors (BOD) -- Responsibilities of the Audit Committee -- Responsibilities of Senior Management -- Internal Auditor Responsibilities -- Responsibilities of First Line Managers -- COSO -- COBIT -- Summary -- Guidance -- Chapter 2 Exercises -- Chapter 2 Questions -- References -- 3 The Audit Beginning -- Pre-Planning -- Announcement Letter -- Kickoff Meeting -- Summary -- Guidance -- Chapter 3 Exercises -- Chapter 3 Questions -- 4 Audit Fieldwork -- Documentation Requests -- The Interview -- Fact Sheets -- Status Meetings -- Summary -- Guidance -- Chapter 4 Exercises -- Chapter 4 Questions -- 5 Audit Conclusion -- Audit Reports -- Recommendation and Responses -- Audit Report Sign-Off -- Personal Experience 5.1 -- Summary -- Guidance -- Chapter 5 Exercises -- Chapter 5 Questions -- Part II Controls Overview -- 6 Types of Audits and Controls -- Types of Audits -- Control Importance -- Control Benefits -- Control Axioms -- Control Principles -- Preventive Controls -- Deterrent Controls -- Detective Controls -- Reporting Controls -- Corrective Controls -- Recovery Controls -- Summary -- Guidance -- Chapter 6 Exercises -- Chapter 6 Questions -- Reference -- 7 Administration Controls -- Service Level Agreements -- Table of Contents -- SLA Introduction -- Definitions and Abbreviations -- Purpose -- Contractual Parameters -- Examples of Client Responsibilities -- Examples of Service Provider Responsibilities Service Level Priorities -- KPIs and Metrics -- Version Details and Document Change History -- Document Approvals -- Password Controls and User ID Administration -- Request for Access -- Password Guidelines -- Summary -- Guidance -- Chapter 7 Exercises -- Chapter 7 Questions -- Reference -- 8 Physical Controls -- Building Access -- Personal Experience 8.1 -- Restricted Space Access -- Proprietary, Confidential, and Personal Information -- Personal Experience 8.2 -- Summary -- Guidance -- Chapter 8 Exercises -- Chapter 8 Questions -- Reference -- 9 System and Application Access Controls -- System Access Controls -- Application Access -- System Security -- Summary -- Guidance -- Chapter 9 Exercise -- Chapter 9 Questions -- References -- 10 Operational Controls -- Change Management -- Library Control -- Code Migration -- Issues Management -- Business Recovery and Continuity -- Summary -- Guidelines -- Chapter 10 Exercises -- Chapter 10 Questions -- Reference -- 11 Separation of Duties -- Why Is SoD Important? -- What Is the Risk? -- Separation of Duties in IT -- IT Separation of Duties Matrix -- Accounting Separation of Duties -- Revenue -- Example I of Segregation of Duties Matrix for Revenue and Accounts Receivable -- Example II-Segregation of Duties Matrix for Revenue and Accounts Receivable -- Purchasing and Accounts Payable -- Example I-Segregation of Duties Matrix for Purchasing and Accounts Payable -- Example II-Segregation of Duties Matrix for Purchasing and Accounts Payable -- Human Resources Separation of Duties -- Payroll Separation of Duties Matrix -- Inventory -- Inventory Managment Separation of Duties -- Financial Functions Separation of Duties -- Personal Experience 11.1 -- Summary -- Guidelines -- Chapter 11 Exercises -- Chapter 11 Questions -- References -- 12 Application Controls -- Application Controls -- Project Management Personal experience 12.1 -- Input/Output/Interface Controls -- Editing and Auditing Data -- Error Handling -- Personal experience 12.2 -- Balancing/Database Reconciliation -- Application Monitoring -- Backup and Restart Procedures -- Summary -- Guidelines -- Chapter 12 Exercises -- Chapter 12 Questions -- 13 Recent Challenges -- Spreadsheet Controls -- Cloud Computing -- Risks and Guidance -- Outsourcing Controls -- Health Insurance Portability and Accountability Act (HIPAA) -- Summary -- Guidelines -- Chapter 13 Exercises -- Chapter 13 Questions -- Reference -- Part III Pro-active Measures -- 14 Identification of Exposures and Issues -- Processes, Procedures, and Control Documentation -- Processes -- Process Narratives -- Process Flow Diagrams and Control Points -- Narrative of Issues Management Flow Diagram with Control Points -- Personal Experience 14.1 -- Procedures -- Personal Experience 14.2 -- Self-Assessments -- Peer Reviews -- Previous Audits -- Personal Experience 14.3 -- Summary -- Guidelines -- Chapter 14 Exercises -- Chapter 14 Questions -- 15 Risk Management -- Issues Management Process -- Risk Assessment Process -- Risk Assessment Owner -- Risk Assessment Form -- Risk Acceptance -- Risk Revalidation -- Summary -- Guidelines -- Chapter 15 Exercises -- Chapter 15 Questions -- 16 Testing -- Unit Testing -- Integration Testing -- Regression Testing -- Systems Testing -- User Acceptance Testing -- Parallel Testing -- Pilot Testing -- Test Plans -- Test Cases -- Test Results -- Summary -- Guidelines -- Chapter 16 Exercises -- Chapter 16 Questions -- Part IV Mock Audits -- 17 Preparation for Mock Audits -- Auditor's Preparation (If You Are Assigned to This Role) -- Audit Client's Preparation (If You Are Assigned to This Role) -- Summary -- Guidelines for the Mock Audit Preparation -- 18 Mock Audit Fieldwork -- Writing Announcement Letters Kickoff Meeting -- Conducting Interviews -- First A/R Interview -- Second A/R Interview -- First IT Billing System Interview -- Second IT Billing System Interview -- Writing Fact Sheets -- Summary -- Guidelines -- 19 Writing and Presenting Mock Audit Reports -- Audit Report Format -- Examples of Audit Reports -- Presenting the Audit Report -- The Auditor's Role -- The Audit Client's Role -- Summary -- Guidelines -- Conclusion -- Index Management audit Erscheint auch als Druck-Ausgabe Danter, Ed Audit Defense Cham : Springer International Publishing AG,c2022 9783030924652 |
| spellingShingle | Danter, Ed Audit Defense A Management Audit Readiness Guide Intro -- Preface -- Contents -- List of Figures -- List of Tables -- List of Exhibits -- 1 Introduction: Objectives, Focus and Description of the Text -- Part I Corporate Governance and the Audit Process -- 2 Responsibilities, Regulations, Control Frameworks -- Responsibility of External Audit Firms -- Enron -- Adelphi -- HealthSouth -- ImClone -- Tyco -- WorldCom -- Responsibilities of the PCAOB -- Responsibilities of the Board of Directors (BOD) -- Responsibilities of the Audit Committee -- Responsibilities of Senior Management -- Internal Auditor Responsibilities -- Responsibilities of First Line Managers -- COSO -- COBIT -- Summary -- Guidance -- Chapter 2 Exercises -- Chapter 2 Questions -- References -- 3 The Audit Beginning -- Pre-Planning -- Announcement Letter -- Kickoff Meeting -- Summary -- Guidance -- Chapter 3 Exercises -- Chapter 3 Questions -- 4 Audit Fieldwork -- Documentation Requests -- The Interview -- Fact Sheets -- Status Meetings -- Summary -- Guidance -- Chapter 4 Exercises -- Chapter 4 Questions -- 5 Audit Conclusion -- Audit Reports -- Recommendation and Responses -- Audit Report Sign-Off -- Personal Experience 5.1 -- Summary -- Guidance -- Chapter 5 Exercises -- Chapter 5 Questions -- Part II Controls Overview -- 6 Types of Audits and Controls -- Types of Audits -- Control Importance -- Control Benefits -- Control Axioms -- Control Principles -- Preventive Controls -- Deterrent Controls -- Detective Controls -- Reporting Controls -- Corrective Controls -- Recovery Controls -- Summary -- Guidance -- Chapter 6 Exercises -- Chapter 6 Questions -- Reference -- 7 Administration Controls -- Service Level Agreements -- Table of Contents -- SLA Introduction -- Definitions and Abbreviations -- Purpose -- Contractual Parameters -- Examples of Client Responsibilities -- Examples of Service Provider Responsibilities Service Level Priorities -- KPIs and Metrics -- Version Details and Document Change History -- Document Approvals -- Password Controls and User ID Administration -- Request for Access -- Password Guidelines -- Summary -- Guidance -- Chapter 7 Exercises -- Chapter 7 Questions -- Reference -- 8 Physical Controls -- Building Access -- Personal Experience 8.1 -- Restricted Space Access -- Proprietary, Confidential, and Personal Information -- Personal Experience 8.2 -- Summary -- Guidance -- Chapter 8 Exercises -- Chapter 8 Questions -- Reference -- 9 System and Application Access Controls -- System Access Controls -- Application Access -- System Security -- Summary -- Guidance -- Chapter 9 Exercise -- Chapter 9 Questions -- References -- 10 Operational Controls -- Change Management -- Library Control -- Code Migration -- Issues Management -- Business Recovery and Continuity -- Summary -- Guidelines -- Chapter 10 Exercises -- Chapter 10 Questions -- Reference -- 11 Separation of Duties -- Why Is SoD Important? -- What Is the Risk? -- Separation of Duties in IT -- IT Separation of Duties Matrix -- Accounting Separation of Duties -- Revenue -- Example I of Segregation of Duties Matrix for Revenue and Accounts Receivable -- Example II-Segregation of Duties Matrix for Revenue and Accounts Receivable -- Purchasing and Accounts Payable -- Example I-Segregation of Duties Matrix for Purchasing and Accounts Payable -- Example II-Segregation of Duties Matrix for Purchasing and Accounts Payable -- Human Resources Separation of Duties -- Payroll Separation of Duties Matrix -- Inventory -- Inventory Managment Separation of Duties -- Financial Functions Separation of Duties -- Personal Experience 11.1 -- Summary -- Guidelines -- Chapter 11 Exercises -- Chapter 11 Questions -- References -- 12 Application Controls -- Application Controls -- Project Management Personal experience 12.1 -- Input/Output/Interface Controls -- Editing and Auditing Data -- Error Handling -- Personal experience 12.2 -- Balancing/Database Reconciliation -- Application Monitoring -- Backup and Restart Procedures -- Summary -- Guidelines -- Chapter 12 Exercises -- Chapter 12 Questions -- 13 Recent Challenges -- Spreadsheet Controls -- Cloud Computing -- Risks and Guidance -- Outsourcing Controls -- Health Insurance Portability and Accountability Act (HIPAA) -- Summary -- Guidelines -- Chapter 13 Exercises -- Chapter 13 Questions -- Reference -- Part III Pro-active Measures -- 14 Identification of Exposures and Issues -- Processes, Procedures, and Control Documentation -- Processes -- Process Narratives -- Process Flow Diagrams and Control Points -- Narrative of Issues Management Flow Diagram with Control Points -- Personal Experience 14.1 -- Procedures -- Personal Experience 14.2 -- Self-Assessments -- Peer Reviews -- Previous Audits -- Personal Experience 14.3 -- Summary -- Guidelines -- Chapter 14 Exercises -- Chapter 14 Questions -- 15 Risk Management -- Issues Management Process -- Risk Assessment Process -- Risk Assessment Owner -- Risk Assessment Form -- Risk Acceptance -- Risk Revalidation -- Summary -- Guidelines -- Chapter 15 Exercises -- Chapter 15 Questions -- 16 Testing -- Unit Testing -- Integration Testing -- Regression Testing -- Systems Testing -- User Acceptance Testing -- Parallel Testing -- Pilot Testing -- Test Plans -- Test Cases -- Test Results -- Summary -- Guidelines -- Chapter 16 Exercises -- Chapter 16 Questions -- Part IV Mock Audits -- 17 Preparation for Mock Audits -- Auditor's Preparation (If You Are Assigned to This Role) -- Audit Client's Preparation (If You Are Assigned to This Role) -- Summary -- Guidelines for the Mock Audit Preparation -- 18 Mock Audit Fieldwork -- Writing Announcement Letters Kickoff Meeting -- Conducting Interviews -- First A/R Interview -- Second A/R Interview -- First IT Billing System Interview -- Second IT Billing System Interview -- Writing Fact Sheets -- Summary -- Guidelines -- 19 Writing and Presenting Mock Audit Reports -- Audit Report Format -- Examples of Audit Reports -- Presenting the Audit Report -- The Auditor's Role -- The Audit Client's Role -- Summary -- Guidelines -- Conclusion -- Index Management audit |
| title | Audit Defense A Management Audit Readiness Guide |
| title_auth | Audit Defense A Management Audit Readiness Guide |
| title_exact_search | Audit Defense A Management Audit Readiness Guide |
| title_exact_search_txtP | Audit Defense A Management Audit Readiness Guide |
| title_full | Audit Defense A Management Audit Readiness Guide |
| title_fullStr | Audit Defense A Management Audit Readiness Guide |
| title_full_unstemmed | Audit Defense A Management Audit Readiness Guide |
| title_short | Audit Defense |
| title_sort | audit defense a management audit readiness guide |
| title_sub | A Management Audit Readiness Guide |
| topic | Management audit |
| topic_facet | Management audit |
| work_keys_str_mv | AT dantered auditdefenseamanagementauditreadinessguide |