Brink's Modern Internal Auditing : (Record no. 107672)
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| control field | EBC4444852 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | MiAaPQ |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240729130345.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
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| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr cnu|||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 240724s2016 xx o ||||0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781119179993 |
| Qualifying information | (electronic bk.) |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (MiAaPQ)EBC4444852 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Au-PeEL)EBL4444852 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (CaPaEBR)ebr11308146 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (CaONFJC)MIL879775 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)911618031 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | MiAaPQ |
| Language of cataloging | eng |
| Description conventions | rda |
| -- | pn |
| Transcribing agency | MiAaPQ |
| Modifying agency | MiAaPQ |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HF5668.25.M645 2016 |
| 082 0# - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 657.458 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Moeller, Robert R. |
| 245 10 - TITLE STATEMENT | |
| Title | Brink's Modern Internal Auditing : |
| Remainder of title | A Common Body of Knowledge. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 8th ed. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Newark : |
| Name of producer, publisher, distributor, manufacturer | John Wiley & Sons, Incorporated, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2016. |
| 264 #4 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Date of production, publication, distribution, manufacture, or copyright notice | ©2016. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (835 pages) |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 490 1# - SERIES STATEMENT | |
| Series statement | Wiley Corporate F&a Series |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Intro -- Brink's Modern Internal Auditing -- Contents -- Preface -- PART ONE: FOUNDATIONS OF MODERN INTERNAL AUDITING -- Chapter 1: Significance of Internal Auditing in Enterprises Today: An Update -- 1.1 Internal Auditing History and Background -- 1.2 Mission of Internal Auditing -- 1.3 Organization of this Book -- Note -- Chapter 2: An Internal Audit Common Body of Knowledge -- 2.1 What Is a CBOK? Experiences from Other Professions -- 2.2 What Does an Internal Auditor Need to Know? -- 2.3 An Internal Auditing CBOK -- CBOK Requirements: Importance of Internal Controls -- CBOK Requirements: Planning and Performing Internal Audits -- CBOK Requirements: Organizing and Managing Internal Audit Activities -- CBOK Requirements: Impact of Information Technology on Internal Auditing -- CBOK Requirements: Internal Audit and Enterprise Governance -- CBOK Requirements: Internal Auditor Professional Certifications -- CBOK Requirements: Internal Auditing Professional Convergence -- 2.4 Another Attempt: The IIA Research Foundation's CBOK -- 2.5 Essential Internal Audit Knowledge Areas -- Notes -- PART TWO: IMPORTANCE OF INTERNAL CONTROLS -- Chapter 3: The COSO Internal Control Framework -- 3.1 Understanding Internal Controls -- 3.2 Revised COSO Framework Business and Operating Environment Changes -- 3.3 The Revised COSO Internal Control Framework -- 3.4 COSO Internal Control Principles -- 3.5 COSO Internal Control Components: The Control Environment -- 3.6 COSO Internal Control Components: Risk Assessment -- Risk Identification and Analysis -- Risk Response Strategies -- 3.7 COSO Internal Control Components: Internal Control Activities -- Business Process Control Activities -- Types of Transaction Control Activities -- 3.8 COSO Internal Control Components: Information and Communication -- Importance of Using Relevant Information. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Importance of Internal Communications -- 3.9 COSO Internal Control Components: Monitoring Activities -- 3.10 The COSO Framework's Other Dimensions -- Chapter 4: The 17 COSO Internal Control Principles -- 4.1 COSO Internal Control Framework Principles -- 4.2 Control Environment Principle 1: Integrity and Ethical Values -- Affirming Adherence to the Code of Ethics -- Code Violations and Corrective Actions -- 4.3 Control Environment Principle 2: Role of the Board of Directors -- 4.4 Control Environment Principle 3: Authority and Responsibility Needs -- 4.5 Control Environment Principle 4: Commitment to a Competent Workforce -- 4.6 Control Environment Principle 5: Holding People Accountable -- 4.7 Risk Assessment Principle 6: Specifying Appropriate Objectives -- 4.8 Risk Assessment Principle 7: Identifying and Analyzing Risks -- 4.9 Risk Assessment Principle 8: Evaluating Fraud Risks -- 4.10 Risk Assessment Principle 9: Identifying Changes Affecting Internal Controls -- 4.11 Control Activities Principle 10: Selecting Control Activities That Mitigate Risks -- 4.12 Control Activities Principle 11: Selecting and Developing Technology Controls -- 4.13 Control Activities Principle 12: Policies and Procedures -- 4.14 Information and Communication Principle 13: Using Relevant, Quality Information -- Information from Relevant Sources -- Processing Data through Information Systems -- 4.15 Information and Communication Principle 14: Internal Communications -- Internal Control Communication -- Internal Communication beyond Normal Channels -- Methods of Communication -- 4.16 Information and Communication Principle 15: External Communications -- 4.17 Monitoring Principle 16: Internal Control Evaluations -- 4.18 Monitoring Principle 17: Communicating Internal Control Deficiencies -- Note -- Chapter 5: Sarbanes-Oxley (SOx) and Beyond. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 5.1 Key Sarbanes-Oxley Act (SOx) Elements -- Title I: Public Company Accounting Oversight Board -- Title II: Auditor Independence -- Title III: Corporate Responsibility -- Title IV: Enhanced Financial Disclosures -- Title V: Analyst Conflicts of Interest -- Titles VI through X: Fraud Accountability and White‐Collar Crime -- Title XI: Corporate Fraud Accountability -- 5.2 Performing Section 404 Reviews under AS5 -- 5.3 AS5 Rules and Internal Audit -- 5.4 Impact of the Sarbanes-Oxley Act -- Notes -- Chapter 6: COBIT and Other ISACA Guidance -- 6.1 Introduction to COBIT -- 6.2 COBIT Framework -- 6.3 Principle 1: Meeting Stakeholder Needs -- 6.4 Principle 2: Covering the Enterprise End to End -- 6.5 Principle 3: A Single Integrated Framework -- 6.6 Principle 4: Enabling a Holistic Approach -- 6.7 Principle 5: Separating Governance from Management -- 6.8 Using COBIT to Assess Internal Controls -- 6.9 Mapping COBIT to COSO Internal Controls -- Notes -- Chapter 7: Enterprise Risk Management: COSO ERM -- 7.1 Risk Management Fundamentals -- Risk Identification -- Key Risk Assessments -- Probability and Uncertainty -- Risk Interdependencies -- Risk Ranking -- Quantitative Risk Analysis: Expected Values and Response Planning -- Quantitative Risk Analysis: Risk Monitoring -- 7.2 COSO ERM: Enterprise Risk Management -- 7.3 COSO ERM Key Elements -- COSO ERM: The Internal Environment Component -- COSO ERM Objective Setting -- COSO ERM Event Identification -- COSO ERM Risk Assessment -- COSO ERM Risk Response Elements -- COSO ERM Control Activities -- COSO ERM Information and Communication -- COSO ERM Monitoring -- 7.4 Other Dimensions of COSO ERM: Enterprise Risk Objectives -- Operations Risk Management Objectives -- Reporting Risk Management Objectives -- Legal and Regulatory Compliance Risk Objectives -- 7.5 Entity-Level Risks. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Risks Encompassing the Entire Organization -- 7.6 Putting It All Together: Auditing Risk and COSO ERM Processes -- Notes -- PART THREE: PLANNING AND PERFORMING INTERNAL AUDITS -- Chapter 8: Performing Effective Internal Audits -- 8.1 Initiating and Launching an Internal Audit -- 8.2 Organizing and Planning Internal Audits -- 8.3 Internal Audit Preparatory Activities -- Determine the Audit Objectives -- Audit Schedule and Time Estimates -- Internal Audit Preliminary Surveys -- 8.4 Starting the Internal Audit -- Internal Audit Field Surveys -- Documenting the Internal Audit Field Survey -- Field Survey Auditor Conclusions -- 8.5 Developing and Preparing Audit Programs -- Audit Program Formats and Their Preparation -- Types of Audit Evidence -- 8.6 Performing the Internal Audit -- Internal Audit Fieldwork Initial Procedures -- Audit Fieldwork Technical Assistance -- Audit Management Fieldwork Monitoring -- Potential Audit Findings -- Audit Program and Schedule Modifications -- Reporting Preliminary Audit Findings to Management -- 8.7 Wrapping Up the Field Engagement Internal Audit -- 8.8 Performing an Individual Internal Audit -- Chapter 9: Standards for the Professional Practice of Internal Auditing -- 9.1 What Is the IPPF? -- 9.2 The Internal Auditing Professional Practice Standards: A Key IPPF Component -- Background of the IIA Standards -- 9.3 Content of the IIA Standards -- Internal Audit Attribute Standards -- Internal Audit Performance Standards -- 9.4 Codes of Ethics: The IIA and ISACA -- 9.5 Internal Audit Principles -- 9.6 IPPF Future Directions -- Notes -- Chapter 10: Testing, Assessing, and Evaluating Audit Evidence -- 10.1 Gathering Appropriate Audit Evidence -- 10.2 Audit Assessment and Evaluation Techniques -- 10.3 Internal Audit Judgmental Sampling -- 10.4 Statistical Audit Sampling: An Introduction. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 10.5 Developing a Statistical Sampling Plan -- Random Number Audit Sample Selection -- Interval Selection Audit Sample Selection -- Stratified Selection Audit Sample Selection -- Cluster Selection Audit Sample Selection -- 10.6 Audit Sampling Approaches -- Attributes Sampling Procedures -- Performing an Attributes Sampling Test -- 10.7 Attributes Sampling Audit Example -- 10.8 Attributes Sampling Advantages and Limitations -- 10.9 Monetary Unit Sampling -- Selecting the Monetary Unit Sample: An Example -- Performing the Monetary Unit Sampling Test -- 10.10 Other Audit Sampling Techniques -- Multistage Sampling -- Replicated Sampling -- Bayesian Sampling -- 10.11 Making Efficient and Effective Use of Audit Sampling -- Notes -- Chapter 11: Continuous Auditing and Computer-Assisted Audit Techniques -- 11.1 Implementing Continuous Assurance Auditing -- What Is a Continuous Assurance Auditing and Monitoring System? -- Resources for Implementing a CAA -- 11.2 ACL, NetSuite, BusinessObjects, and Other Continuous Assurance Systems -- 11.3 Benefi ts of CAA -- 11.4 Computer-Assisted Audit Tools and Techniques -- 11.5 Determining the Need for CAATTS -- 11.6 Steps to Building Effective CAATTS -- 11.7 Importance of Using CAATTS for Audit Evidence Gathering -- 11.8 XBRL: The Internet-Based Extensible Marking Language -- XBRL Defined -- Implementing XBRL -- Notes -- Chapter 12: Control Self-Assessments and Internal Audit Benchmarking -- 12.1 Importance of Control Self-Assessments -- 12.2 CSA Model -- 12.3 Launching the CSA Process -- Performing the Facilitated CSA Review -- Performing the Questionnaire‐Based CSA Review -- Performing the Management‐Produced Analysis CSA Review -- 12.4 Evaluating CSA Results -- 12.5 Benchmarking and Internal Audit -- Implementing Benchmarking to Improve Processes -- Benchmarking and the IIA's GAIN Initiative. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 12.6 Better Understanding Internal Audit Activities. |
| 588 ## - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Description based on publisher supplied metadata and other sources. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Auditing, Internal. |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| Main entry heading | Moeller, Robert R. |
| Title | Brink's Modern Internal Auditing |
| Place, publisher, and date of publication | Newark : John Wiley & Sons, Incorporated,c2016 |
| 797 2# - LOCAL ADDED ENTRY--CORPORATE NAME (RLIN) | |
| Corporate name or jurisdiction name as entry element | ProQuest (Firm) |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| Uniform title | Wiley Corporate F&a Series |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=4444852">https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=4444852</a> |
| Public note | Click to View |
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