Internal Audit Reports Post Sarbanes-Oxley: A Guide to Process-Driven Reporting (IIA (Institute of Internal Auditors) Series) - Hardcover

Über die Autorin bzw. den Autor

SUSAN M. SWITZER, a writer and corporate communication counselor, serves on the Governor's Council for Film and Media Industries of New Mexico. She is a former Director of Communications with KPMG Peat Marwick where she taught internal audit report writing. She is a training innovator who has conducted specialized courses in effective communication for clients such as Schlumberger, MASCO, Strategic Marketing Corporation, General Electric Capital Corporation, and AT&T. She also wrote and produced a radio series broadcast on CBS entitled Taking Account.

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Praise for Internal Audit Reports Post Sarbanes-Oxley:A Guide to Process-Driven Reporting

"In a post-SOX era, internal audit plays a key role in helping CEOs and CFOs to assess internal controls over financial reporting. Effective communication, by way of issuing clear, crisp, and timely internal audit reports, is essential to the speedy remedy of any deficiencies representing high risk for the corporation. This book serves as a tool box to improve such written communication from internal audit."
―Stephane Girard, former director, Internal Audit, Schlumberger Limited

"This is a cutting-edge book that should be of interest to anyone associated with the internal auditing profession. The book focuses on post-SOX issues as they relate to report writing and emphasizes the critical importance of written communication in the corporate world. The author's unique process-oriented approach makes for a practical and readable end product that should prove beneficial to a wide audience of accounting practitioners."
―Dr. Richard G. Brody, CPA, CFE, Associate Professor of Accounting, Anderson Schools of Management, University of New Mexico

"Internal Audit Reports Post Sarbanes-Oxley offers a broad array of practical tools and techniques to make internal audit communications effective in the world of global business. By using these techniques in their reports, e-mails, and phone conversations, internal auditors can connect the dots for audit committees and financial executives―and transform information into knowledge."
―Ted Senko, Global Leader of Internal Audit Services, KPMG

"Written with humor, energy, and clarity, I hear her message on each page. This will be a valuable tool to all auditors, and others, who write financial reports."
―Nicholas J.S. Causton, Manager, Financial Training, Schlumberger LTD

Internal auditors are the front-line financial reporters for most companies. Now, in addition to logging their findings and making recommendations, they are required to link their findings directly to potential risks and accountability issues in accordance with the Sarbanes-Oxley Act. Brimming with commonsense advice delivered in a conversational, easy-to-read style, Internal Audit Reports Post Sarbanes-Oxley: A Guide to Process-Driven Reporting helps internal auditors and financial managers to transform raw data into useable information and to then translate that information into actionable messages while complying with SOX.

Aus dem Klappentext

In order to be effective and useful, internal audit reports the primary mode of communication for auditors need to be carefully organized, crisply written, and able to connect the financial dots in order to relate specialized chunks of information to each other, to any potential risk, and to the company's overall operations and governance. Now, in the wake of the Sarbanes-Oxley Act, audit reports are more important than ever. Internal Audit Reports Post Sarbanes-Oxley: A Guide to Process-Driven Reporting provides internal auditors, executives, audit committee members, accounting professors, and students with value-added, up-to-the-minute methods for establishing effective internal audit report processes.

This authoritative guide for creating effective, process-based internal audit reports focuses on the best practices for proficiently communicating what is observed during the audit process and includes:

• An abundance of handy checklists,samples, examples, templates, exercises, and other useable chunks of "instant information"
• Plain-language advice on applying process thinking to report writing
• A helpful review of the basic grammar and punctuation most likely to be used by internal auditors
• Practical tips for non-native English speakers on "American business" usage, including best practices regarding grammatical correctness
• Coverage of the various professional standards from IIA and PCAOB standards to principles of readability that need to be considered in saying what needs to be said
• Discussion of advances in information technology (IT) both the pluses and the minuses including "New Rules and New Tools" in audit reporting
• Coverage of worldwide internal audit reporting, including setting the right tone for diverse readers, analyzing the needs of multiple audiences, and writing about varied currencies
• "Perspectives" sections with discussions on what is different since Sarbanes-Oxley as well as advice about what works and what doesn't from audit professionals representing a variety of industries

Compliance with the Sarbanes-Oxley Act has made articulate financial reporting a necessity. Internal Audit Reports Post Sarbanes-Oxley: A Guide to Process-Driven Reporting helps auditors acquire the essential skills for producing meaningful internal audit reports, in accordance with the Sarbanes-Oxley Act.