Table Of Content

Internal Auditing index of Articles for 2004 (Volume 19, Numbers 1-6) X1OJ ONI (see issue and page numbers in bold) ACCOUNTING The Internal Auditor at Work: It’s the Culture, Stupid IXJWOANNIN Y Principles-Based Accounting: A Practical Guide to Every- July/August, 35-37 Are Internal Auditors Ready? day Challenges .:............<. Practical Guide to Corporate Nov./Dec., 19-25 July/August, 43-44 Governance and Account- Winners and Losers in the Gov- Key Controls: The Solution for ing: Implementing the ernance and Accounting Sarbanes-Oxley Internal Requirements of the SEMMODS: soc ccs Lenseciscsconcencde Control Compliance vS\H)OOA OdI2 D ILYV Sarbanes-Oxley Act (book May/June, 41-43 Sept./Oct., 47-48 10 review) Jan./Feb.,4 7 BEST PRACTICES MerDgievress,t ituArceqsu:i siCtoinotnrso,l aanndd Winners and Losers in the Gov- IWA Continuous Auditing Using a Audit Best Practices......... ernance and Accounting Scandals Strategic-Systems Approach Jan./Feb., 47 May/June, 31-36 PC Management Best Practices: Credibility in the Internal Audit A Study of Total Cost of Function ..Jan./Feb., 10-16 Ownership, Risk, Security, ENVIRONMENTAL Flowcharting Basics for Inter- and Audit AUDITING NEE AUGIGES .c25 ce ececnccsences July/August, 47-48 Reaping the Benefits of Envi- Sept./Oct., 26-31 Practical Guide to Corporate ronmental Auditing The Internal Auditor at Work: Governance and Accounting: seeatueacsans Nov./Dec., 26-36 A Practical Guide to Implementing the Require- Everyday Challenges (book mentofs t he Sarbanes-Oxley ETHICS review) Jan./Feb.,4 7 Complying with the Sarbanes- Privacy: Assessing the Risk... Oxley Ethics Requirements Internal Auditors and Chari- July/August, 44-45 July/August, 22-27 ties: Combating the Threat Value Shift: Why Companies of Terrorism Must Merge Social and Ethics Programs—The Role of Sept./Oct., 12-21 Financial Imperatives to the Board: A Global Study Structuring Internal Audit Achieve Superior Perfor- (book review) Reporting to Enhance User mance July/August,4 6 Sept./Oct., 48 Confidence Why and How Audits Must Jan./Feb., 17-20 Change: Practical Guidance Trends in Internal Audit Strate- to Improve Your Audits..... Financial Reporting Fraud: A BICS 2.25005 May/June, 15-22 Jan./Feb.,4 6 Practical Guide to Detec- Why and How Audits Must tion and Internal Control Change: Practical Guidance CONTINUOUS (book review) to Improve Your Audits (book AUDITING July/August, 45-46 review) Jan./Feb.,4 6 Continuous Auditing Using a Inside Threats: Systems-Based Strategic-Systems Approach Fraud, Errors, and Misuse BOOK AND May/June, 31-36 Sept./Oct., 3-11 RESEARCH REVIEWS Ethics Programs—The Role of Internal Auditors’ Fraud Pre- CORPORATE the Board: A Global Study. vention and _ Detection GOVERNANCE Sept./Oct.,4 8 Methods ..May/June, 37-40 The Corporate Governance Financial Reporting Fraud: A Backlash ..Sept./Oct., 40-42 Using Benford’s Law for Fraud Practical Guide to Detec- Detection ....Jan./Feb.4,- 9 tion and Internal Control . Corporate Governance Ratings: Good OF Bad? ....06<6.dvecs00e July/August, 45-46 HEALTHCARE AUDITS Nov./Dec., 37-40 A Framework for Internal Audit- ing’s Entity-Wide Opinion Governance-Gate Healthcare Audits in a Self- on Internal Control March/April, 46-48 Insured Environment July/Augus3t-,1 4 Sept./Oct.,4 7 Internal Control Reporting: Innovator’s Solution: Creating [mplications for Directors Utilizing Modular Audit Proce- and Sustaining Successful and Internal Auditors....... dures in Healthcare Audits Growth.....July/August4,7 Jan./Feb., 43-45 July/August, 16-21 INTERNAL AUDITING HIRING PRACTICES on Internal Control (book PUBLIC COMPANY Attracting Students to Inter- review) Sept./Oct.,4 7 ACCOUNTING OVERSIGHT nal Auditing Careers The Impact of IT Outsourcing BOARD (PCAOB) eee Jan./Feb., 39-42 on Control Risk May/June, 23-30 The PCAOB’s Internal Control INDEPENDENCE Internal Control Reporting: Practices: A COSO-Based Auditors’ Independence of Implications for Directors Review Judgment Under Pressure . and Internal Auditors....... Jan./Feb., 22-32 Jan./Feb., 43-45 The PCAOB Standard on Inter- Internal Controls: Winning the nal Control: What Should INFORMATION TECHNOLOGY Battle Against Risks......... Internal Auditors Expect? & SYSTEMS July/August, 28-34 May/June, 3-14 ating Security Baselines Key Controls: The Solution for with Security Templates ... Sarbanes-Oxley Internal RISK MANAGEMENT pissevsseveney Nov./Dec., 41-46 Control Compliance (book AND ASSESSMENT review)...Sept./Oc4t7.-,48 Data Mining: An In-Depth Look ERM-Based Auditing veeeeeesee- March/April4-,2 0 The PCAOB’s Internal Control Nov./Dec., 4-18 E-Commerce’s Impact on Audit Practices: A COSO-Based Practi Review Privacy: Assessing the Risk isvaseeads March/April, 28-36 sstdscced March/April, 37-41 (book review) rhe Impact of IT Outsourcing The PCAOB Standard on Inter- July/August, 44-45 on Control Ris] nal Control: What Should sea enstalee May/June, 23-30 Internal Auditors Expect? SARBANES-OXLEY ACT May/June, 3-14 OF 2002 Inside Threats: Svstems-Based aud, Errors, and Misuse Security Controls and Man- Complying with the Sarbanes- Sept./Oct., 3-11 agement Tone Oxley Ethics Requirements fanagement Best Practices: -Suacael March/April, 42-45 July/August, 22-27 Study of Total Cost of The PCAOB Standard on Inter- Ownership, Risk, Security, MERGERS AND ACQUISITIONS nal Control: What Should nd Audit (book review) .. .. July/August, 47-48 Meforrg ers", Acquisitions, and Internal Auditors Expect? : An Internal Audit Tech- Divestitures: Control and May/June, 3-14 “nology .....Jan./Feb., 34-38 Audit Best Practices (book Practical Guide to Corporate ndows Active Directory review) Jan./Feb.,4 7 Governance and Account- Group Policy Objects ing: Implementing the July/August, 38-42 MONEY LAUNDERING Requirements of the Sar- Vindows Security Updates and Internal Auditors and Chari- banes-Oxley Act (book Service Packs ties: Combating the Threat review) Jan./Feb.,4 7 veseseeeeese-May/June, 44-47 of Terrorism Windows XP SP2 Security Sepimedeen Sept./Oct., 12-21 SUSTAINABILITY diveaoal Sept./Oct., 43-46 Understanding and Preventing REPORTING Money Laundering INTERNAL CONTROLS Sept./Oct., 22-25 Sustainability Reporting: Implications for Internal Flowcharting Basics for Inter- OUTSOURCING AviditORSopicdccoeueseecsssoces nalso ococeeeee OEPt./Oct.26,-3 1 The Impact of IT Outsourcing sceenareet March/ April, 21-27 ramework for Internal Audit- on Control Risk TQM and Sustainability Report- ing’s Entitv-Wide Opinion May/June, 23-30 Sept./Oct., 32-39 48 INTERNAL AUDITING