Internal Auditor

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Articles in June 2004 issue of Internal Auditor

• European knowledge
  by Mike Hager
• The good side of Sarbanes-Oxley: audit committees can benefit from the behaviors that the legislation promotes if they understand—and know how to avoid—its possible pitfalls
  by Wes Scott
• Sensitive areas of concern: an operational review of IT uncovered larger and deeperseated issues than anticipated. However, how to address those findings created even more problems
  by Chris Schmidt
• Index of a different color
• On the road of change: it's been five years since The IIA adopted a new definition of internal auditing. Several of the profession's thought leaders reflect on this milestone and discuss its place in audit history
  by Christy Chapman
• Inappropriate p-card practices: an understaffed university accounting department gets some much needed help from campus internal auditors and uncovers fraudulent use of procurement cards
  by Courtenay Thompson
• EU accession and sound financial management: before allowing 10 new countries to join its ranks, the European Union insisted that they develop independent internal audit professions to monitor controls on spending. Now, following the accession, much work
  by Neil Baker
• CPE Quiz April 2004
• No surprises, please!
  by Joanne L. Hodges
• Improper revenue recognition: to help clients avoid SEC violations, internal auditors need to understand the revenue management practices that can lead to material misstatements
  by H. Lynn Stallworth
• Directory of products and services
• PCAOB establishes Standing Advisory Group
  by J. Whitley
• A good time to be an internal auditor: with more education, increased salaries, and growing prominence, most internal auditors responding to the IIA's 2004 Job Market Survey report that they're content with their chosen profession
  by Tom Oxner
• A failing profession
  by Mike Price
• Germany drafts transparency laws
  by A. Scott
• Douglas R. Carmichael: a coordinated effort; The chief auditor for the U.S. PCAOB says his group is using a team approach as it begins tough inspections of accounting firms
  by Michael Barrier
• New section 301 guidelines released
  by C. Brune
• Auditing—the musical
  by J. Michael Jacka
• In our hearts and minds
• U.S. accounting board proposes stock option reform
  by J. Whitley
• Embracing internal controls: organizations around the world are finding new ways to introduce controls enterprisewide
  by Christina Brune
• Ethics survey offers mixed messages
  by D. Salierno
• Independent or external
  by Olivier Lemant
• An ethics self-exam: ethical compliance is not just an issue for external review; auditors must look inward to ensure their own integrity is not compromised
  by Christopher Bauer
• Progress for process: the rapid evolution of technology has yielded new ways to identify and mitigate procurement risks in purchasing systems
  by Morris Attaway
• Handbook offers audit committee guidance
  by T. Mccollum
• Total agreement
  by Tuncay Efendioglu
• An intranet success story: auditors at a large financial services organization discover the power of intra-enterprise connectivity
  by Antonio Carlos Correia
• Auditing governance: the Canadian government offers an audit tool for addressing the risks in implementing management reform
  by Basil Orsini