Table Of Content

ANNUAL INDEX The following topical index is a comprehensive list of all articles and columns that have appeared in Internal Auditing from 1997 to 2000. The Index is organized alphabetically by topic listing. Within each topic, the articles are organized chronolog- ically—articles published most recently are listed last. This index covers all issues of the journal from Vol. 12, No. 3 (Winter 1997) through Vol. 14, No. 6 (November/December 1999). Assurance Services Book and Research Reviews Commission’s Good Practice Internal Auditors and Assurance Book Review Corner, by Curtis Guidelines, by Peter Woodlock, Services, by Janet L. Colbert, C.VerschoorV,ol . 13, No. 4 Vol. 14, No. 2 (March/April Vol. 13, No. 6 (July/August (March/April 1998), 45. 1999). 41. 1998), 29. Book Review Corner, by Curtis C.VerschoorV,ol . 14, No. 1 Environmental Auditing Banking (January/February 1999), 46. Environmental Auditing: An Management Reporting by Banks: Continuous Auditing, by Curtis Emerging Opportunity, by Implications for Internal Audi- C.Verschoor, Vol. 14, No.4 Devaun Kite, Timothy J. tors, by Frank R. UrbancicV,ol . (July/August 1999), 39. Louwers, andd Robin R. 12, No. 4 (Spring 1997), 45. Book and Research Reviews, by Radtke, Vol. 12, No. 3 (Winter One Bank Internal Audit Depart- Curtis C.VershcoorVo,l . 14, 1997). 10. ment’s Role in Implementing No.5 (September/October ISO 14000 Environmental Man- FDICIA, by Thomas E. McKee 1999), 46. agement Systems: New and Mark E. Steadman, Vol. 12, Opportunities and Responsi- Contract Auditing No. 4 (Spring 1997), 51. bilities for Internal Auditors, by Auditing Contracts for Control Wayne A. Label and Paulette Best Practices and Cost Recovery, by Doug R. Tandy, Vol. 13, No. 4 S. Brown, Vol. 13, No. 2 (Fall Cycle Time Benchmarks for the (March/April 1998),3 . Year-End Audit, by James C. 1997), 9. A Survey of Environmental Man- Dodd and Thomas A. Doucet, Corporate Governance agement and Auditing in Mex- Vol. 13, No. 1 (Summer ico, by Carmen Quirvan Men- Corporate Governance and 1997), 15. doza and Alejandro Hazera, AccountabilityT:h e Role of Fitting the Medium to the Mes- Vol. 13, No. 4 (March/April Audit Committees, by Zabi- sage: Choosing Effective Com- 1998), 9. hollah Rezaee, Vol. 13, No. 1 munications Media, by (Summer 1997), 27. Ethics Michael J. Fischer, Vol. 13, No. SEC Demands Better Corporate 3 (January/February 1998), 43. Reporting: An Opportunity Ethics Web Sites: Resources for Value-Added Auditing: Dollars for Internal Auditors, by Curtis Internal Auditors, by Frank R. and Sense, by Mary Brady C.VerschoorVo,l . 13, No. 8 Urbancic, Vol. 13, No. 4 Greenawalt and Faith P. (November/December 1998), (March/April 1998), 23. BrownleeV,ol . 14, No. 1 (Janu- 45. . Ethics:A n Appropriate Product ary/February 1999), 3. The Role of the Audit Commit- Line for Internal Auditors, by The Audit Committee’s Imple- tee in Curbing Aggressive Felix PomeranzV,ol . 13, No. 4 mentation of The Treadway Financial Reporting, by Susan (March/April 1998), 35. Commission’s Good Practice Parker, Vol. 14, No. 2 A Primer for Internal Auditors Guidelines, by Peter Woodlock, (March/April 1999), 34. Considering Whistle-blowing, Vol. 14, No. 2 (March/April The Audit Committee’s Imple- by Thomas C. Pearson, Terry 1999), 41. mentation of The Treadway Gregson, and John Wendell, INTERNAL AUDITING 43 1997), 57. Vol. 13, No. 5 (May/June Computer Techniques Used to 1998), 9. Audit Implications of Future Audit the Purchasing Func- Personal Values of Certified Inter- Database Systems, by Casper E. tion, by Michael J. Cerullo, M. nal Auditors, by Michael D. Wiggins,Jr .a nd Uday S. Virginia Cerullo, and Tracy Akers and Don E. Giacomino, Murthy, Vol. 13, No. 3 (Janu- Hardin, Vol. 14, No. 2 Vol. 14, No. 1 (January/Febru- ary/February 1998), 8. (March/April 1999), 17. ary 1999), 19. A Beginner’s Guide to Internet How Governmental Internal Access and Use, by John W. Auditors Are Adopting to Financial Auditing Gill and Ramasamy Change in Information Tech- Locating Financial Misstatements, OdaiyappaV,ol . 13, No. 3 (Jan- nology, by Dana Hermanson, Where to Look, by Janet L. uary/February 1998), 23. Mary Callahan Hill, and Daniel Colbert, Vol. 12, No. 3 (Winter Data Warehouses and Data Min- M. IvancevichVo,l . 14, No. 4 1997), 28. ing, by George H. Bodnar, Vol. (July/August 1999), 16. Cost-Economizing Superiority of 13, No. 3 (January/February Operational Audit Findings to 1998), 37. Internal Audit Department Financial Audit Findings, by Back to the Future with Intranets Enhancing Internal Audit Depart- Gary Spraakman and and NCs, by George H. Bodnar, ment Credibility: Internal Mohamed Ibrahim, Vol. 13, Vol. 13, No. 4 (March/April Auditors’ Perceptions of Serv- No. 5 (May/June 1998), 34. 1998), 40. ing Two Customers, by Joseph Rusks and Implications of V. Carcello and Dana Herman- Client/Server Technology for son, Vol. 12, No. 4 (Spring Auditing Standards on Fraud: Auditors, by Renee Pfaltzgraff 1997), 27. SIAS 3 and SAS 82, by Janet L. and H. Perrin GarsombkeV,ol . Motivating Top Performance in the Colbert and C. Wayne Alder- 13, No. 5 (May/June 1998), 26. Internal Audit Department, by man, Vol. 13, No. 5 (May/June Internets and Intranets: Network Raymond D. Jeffords, Nettie E. 1998), 3. Accounting, by George H. Bresee, and Cecelia D. Parsons, Developing a Strategy to Control Bodnar, Vol. 13, No. 6 Vol. 13, No. 2 (Fall 1997), 52. Credit Card Fraud, by Doug Haskett and Doug Ziegenfuss, (July/August 1998), 43. Longitudinal Study of Internal Internal Audit Function Vol. 13, No. 5 (May/June 1998), 20. Audit Involvement in Effective Internal Auditor Use: Different Computer Contingency Plans, Perceptions, by Martin E. Tay- Highlights of SAS 82 for the Inter- by M.Virginia Cerullo, R. lor, Vicki S. Peden, and Judith nal Auditor, by Jacqueline Burke Steve McDuffie, and MichaelJ . K. Welch, Vol. 12, No. 4 (Spring andd Anthony N. Dalessio, Vol. Cerullo, Vol. 13, No. 7, (Sep- 1997), 35. 13, No. 8 (November/Decem- ber 1998), 40. tember/October 1998), 3. Enhancing Customer Service by Moving into the Next Millen- Streamlining the Audit Are We Giving Fraud Perpetrators nium: Systems Auditing Capa- Process, by Tom Truglio and a License to Steal? by Robert bility Development for Inter- Mary Rodier, Vol. 13, No. 2 D. Allen and D. Ray Strong, Vol. 14, No. 5 (September/October nal Auditing, by Gary R. (Fall 1997),3 . 1999), 3. Austin, Vol. 13, No. 7, (Septem- Optimizing Internal Audit ber/October 1998), 21. Resources: A Linear Program- information Technology Trends in Information Services— ming Perspective, by David Financial and Accounting Sys- 1997, by George H. Bodnar, Vol. Gotlob, James S. Moore, and tems—1996, by George H. 13, No.7 (September/October Kim S. Moore, Vol. 13, No. 2 Bodnar, Vol. 12, No. 3 (Winter 1998), 41. (Fall 1997), 20. 1997), 59. IT Failure: Can the Internal An Internal Auditor’s Guide to Trends in Information Services— Auditor Mitigate the Damage? Facilitating Organizational 1996, by George H. Bodnar, Vol. by Somnath BhattacharyaVo,l . Change, by Raymond Jeffords, 12, No. 4 (Spring 1997), 57. 13, No. 8 (November/Decem- Greg M.Thibadoux, and Mar- The Millennium Bug, by George ber 1998), 35. sha Scheidt, Vol. 13, No. 6 H. Bodnar, Vol. 13, No. 1 Model Curricula for Informa- (July/August 1998), 37. (Summer 1997), 58. tion Systems Auditing, by Theoretical Approaches to Audits, Global Trends in Information George H. Bodnar, Vol. 14, by Bernard Grand, Vol. 13, No. Services—1996, by George H. No. 1 (January/February 8 (November/December Bodnar, Vol. 13, No. 2 (Fall 1999), 40. 1998), 14. INTERNAL AUDITING How Internal Auditors Can Bridge Using Control Self-Assessment to Bennett, Vol. 13, No.5 the Gap Between the Real Maintain Growth, by Ronald (May/June 1998), 45. World and the Classroom, by Marden and Randy Edwards, Management Use of Internal Ronald Marden, Mark McCart- Vol. 13, No. 2 (Fall 1997), 15. Audit to Assure Year 2000 Pre- ney, and Randy Edwards, Vol. 13, Public Reporting on Internal paredness, by Wynne S. Carviil, No. 8 (November/December Control: A Perspective, by Vol. 13, No. 6 (July/August 1998), 20. Curtis V. VerschoorV,ol . 13, No. 1998), 24. Internal Auditors and Their Per- 2 (Fall 1997), 31. An Internal Auditor’s Guide to ceptions of Crisis Events, by Audit and Controls in a Trans- Facilitating Organizational William “Rick” Crandall, Mark forming World: New Solutions Change, Vol. 13, No. 6 McCartney, and Chris Ziem- Required! by Wayne G. Moore (July/August 1998), 37 nowicz, Vol. 14, No. 1 (Janu- and William W. Warrick, Vol. Working with Management, by ary/February 1999), 11. 13, No. 8 (November/Decem- Timothy B. Shedd, Vol. 14, No. The Effect of SAS 65 on the Use ber 1998), 29. 1 (January/February 1999), 3 = of Internal Auditors, by Richard Internal Auditors and Their Percep- G. Brody, Steven P. Golen, and tions of Crisis Events, by William Operational Auditing Philip M.J. Reckers, Vol. 14, No. “Rick” Crandall, Mark McCart- Cost-Economizing Superiority of 1 January/February 1999), 28. ney, and Chris ZiemnowiczV,ol . Operational Audit Findings to The Role of Internal Auditing in 14, No. 1 (January/February Financial Audit Findings, by 1999), 11. Colleges and Universities, by Gary Spraakman and Zabihollah Rezaee, Robert C. Mohamed Ibrahim, Vol. 13, International Elmore, and Joseph Z. Szendi, No. 5 (May/June 1998), 34. Global Trends in Information Vol. 14, No. 2 (March/April What Is it Costing Us? An Oper- 1999), 3. Services—1996, by George H. ational Audit Perspective, by C. Bodnar, Vol. 13, No. 2 (Fall Internal Audit and the Activity- Michele Matherly and Thomas 1997), 57. Based Management Connec- A. Gavin, Vol. 13, No. 6 A Survey of Environmental Man- tion, by Jonathan S. Forrest and (July/August 1998),3 . agement and Auditing in Mex- Edward Forrest, Vol. 14, No. 4 AuditinJgI T Implementations, by ico, by Carmen Quirvan Men- (July/August 1999), 36. John Crusoe,, George Schmel- doza and Alejandro Hazera, Internal Audit’s Coordination of zle, and Thomas E. Buttross, Vol. 13, No. 4 (March/April Internal and External Audit Vol. 14, No. 4 (July/August 1998), 9. Efforts, by William L. Felix, Jr., 1999), 21. Conducting International Joint Audrey A. Gramling, and Venture Due Diligence, by MarioJ . Maletta, Vol. 14, No.5 George R. Aldhizer and James (September/October 1999), 7. D. Cashell, Vol. 14, No. 4 Internal Auditor OutsourcingW:ho Auditing and Evaluation: Options and Why? by Simon Petravick, (July/August 1999), 25. for the Future, by L. David Vol. 12, No. 3 (Winter 1997), 16. Global Trends in Information WilkinsonV,ol . 14, No.5 (Sep- Services—1998, by George H. Outsourcing Internal Audit: The tember/October 1999), 16. Bodnar, Vol. 14, No.5 (Sep- Strategic Questions, by William W. Warrick, Vol. 12, No. 4 tember/October 1999), 41. internal/External Controls (Spring 1997), 41. Data Security: Internal and Exter- Cosourcing: An Alternative to nal Control Issues, by Barbara The Internal Auditor and the Outsourcing, by George R. Brockie Leonard, Vol. 12, No.3 Strategic Plan, by John Aldhizer, III and James D. (Winter 1997), 3. O’Shaughnessy and David Cashell, Vol. 13, No. 1 (Sum- Controlling Cash in a Multiunit McNameeV,ol . 12, No. 3 mer 1997), 21. Environment, by MatthewJ . (Winter 1997), 53. Dealing with an Outsourcing Friend and Kirk H. Stevens, Motivating Top Performance in the Proposal, by Jimie Kusel and Vol. 12, No. 4 (Spring 1997), 3. Internal Audit Department, by James E. Gauntt, Vol. 13, No. 1 Accounting Information System Raymond D. Jeffords, Nettie E. (Summer 1997), 52. Controls and Disaster Recov- Bresee, and Cecelia D. Parsons, Internal Outsourcing of Internal ery Plans, by Daniel M. Vol. 13, No. 2 (Fall 1997), 52. Audit Activities of Trans Union Ivancevich, Dana R. Herman- Management “Soft Skills” Impor- Corporation, by Kurt F Reding son, and L. Murphy Smith, Vol. tance in the Audit Environ- and Jeftrey E. Perkins, Vol. 13, 12, No. 4 (Spring 1997), 13. ment, by Amy Rubinstein No. 4 (March/April 1998), 29. INTERNAL AUDITING a BER Performance Measurement Elizabeth S. Arnold, Vol. 12, No. Sizes, by John P. Wendell, Vol. Performance Measures to Improve 4 (Spring 1997), 21. 13, No. 3 (January/February Internal Audit Productivity and Risks and Implications of 1998), 19. Quality, by James C. Lampe and Client/Server Technology for Optimization-Based Audit Plan- Steve G. Sutton, Vol. 13, No. 1 Auditors, by Renee Pfaltzgraff ning: A Spreadsheet Modeling (Summer 1997), 3. and H. Perrin GarsombkeV,ol . ApproachV,ol . 13, No. 6 The Impact of Time Budget Pres- 13, No. 5 (May/June 1998), 26. (July/August 1998), 16. sure on Internal Auditors’ Increased Disclosure About Risks Educating and Training Internal Behavior, by Mahamoud M. and Uncertainties: Implications Auditors in the Use of Analyti- Nourayi and Ali N. Azad, Vol. for Internal Auditors, by C. cal Auditing Procedures, by 13, No. 1 (Summer 1997), 42. Richard Baker, Vol. 13, No. 8 The Effect of Feedback Environ- (November/December 1998), 3. Patricia M. Myers and Sridhar ment on Job Satisfaction of Internal Auditors Add Value Via a RamamoortiV,ol . 13, No. 7 Internal Auditors, by Anique A. Knack for Risk Analysis, by (September/October 1998), Qureshi, Vol. 13, No. 2 (Fall Sheila D. Foster, Mary B. 15. 1997), 47. Greenawalt, and Jason Collins, Theoretical Approaches to Audits, Longitudinal Study of Internal Vol. 14, No. 5 (September/Octo- by Bernard Grand, Vol. 13, No. Audit Involvement in Effective ber 1999), 34. 8 (November/December Computer Contingency Plans, 1998), 14. by M.Virginia Cerullo, R. Tax Issues Steve McDuffie, and MichaelJ . State and Local Taxation: An The Power of Persuasion: Negoti- Cerullo, Vol. 13, No. 7, (Sep- Internal Audit Perspective, by ation Strategies for Internal tember/October 1998), 3. R.B. Tower and R.P. Moffie, Auditors, by Kimberly Glad- A Survey of Internal Audit Fol- Vol. 13, Number 7 (Septem- den Burke and Stacy E. Kovar, low-up Procedures, by Dale L. ber/October 1998), 36. Vol. 14, No. 2 (March/April Flesher and Jeff ZanzigV,ol . 13, Tools and Techniques 1999), 11. Number 7 (September/Octo- ber 1998), 27. Multiple Database Access Tools Computer Techniques Used to Answer-Choice Bias in the CIA for Audit Testing, by Richard Audit the Purchasing Func- Exam, by Frank R. Urbancic, C. Hicks and William A. New- tion, by Michael J. Cerullo, M. Vol. 14, No. 2 (March/April man, Vol. 12, No. 3 (Winter Virginia Cerullo, and Tracy 1999), 27. 1997), 22. Hardin, Vol. 14, No. 2 Promotion Performance of Inter- Does Participative Goal-Setting (March/April 1999), 17. nal Auditors: A Survival Analysis, Work Well in Audit Practice? by Jesse D. Beeler, James L. by Jesse D. Beeler, James E. Year 2000 Hunton, and Benson Wier, Vol. Hunton, and Benson Wier, Vol. 14, No. 4 (July/August 1999), 3. 12, No. 3 (Winter 1997), 39. The Millennium Bug, by George Matching Internal Auditors’ Tasks Auditing Business Process H. Bodnar, Vol. 13, No. 1 with Their Personality Type as Reengineering and TQM Pro- (Summer 1997), 58. Assessed by the Myers-Bri oo jects, by John W. Moore, Vol. Management Use ofI nternal Type Indicator, by Hossein oD 12, No. 3 (Winter 1997), 47. Audit to Assure Year 2000 Pre- Nouri and Kathleen Bird, Vol. A Risk Assessment Tool for Select- paredness, by Wynne S. Carvill, 14, No. 4 July/August 1999), 32. ing Potential Audits: An Apphi- Vol. 13, No. 6 (July/August cation for State Government, by Risk Assessment Elizabeth S. Arnold,Vol. 12, No. 1998), 24. Locating Financial Misstatements, 4 (Spring 1997), 21. Moving into the Next Millen- Where to Look, by Janet L. Proactive Auditing: Promising nium: Systems Auditing Capa- Colbert, Vol. 12, No. 3 (Winter Product for Internal Auditors, bility Development for Inter- 1997), 28. by Felix PomeranzV,ol . 13, No. nal Auditing, by Gary R. A Rusk Assessment Tool for Select- 3 (January/February 1998), 3. ing Potential Audits: An Appli- The Dual-Risk Method for Cal- Austin, Vol. 13, No. 7, (Septem- cation for State Government, by culating Attribute Sampling ber/October 1998), 21. INTERNAL AUDITING