000			06324cam a2200733 i 4500
001			ocn911618031
005			20250919141838.0
006			m o d
007			cr |||||||||||
008			150623s2015 nju o 001 0 eng
010			_a 2015025125
020			_a9781119180005 _q(pdf)
020			_a1119180007 _q(pdf)
020			_a9781119179993 _q(epub)
020			_a1119179998 _q(epub)
020			_a9781119180012
020			_a1119180015
020			_a1119016983 _q(hardback)
020			_a9781119016984 _q(hardback)
020			_z9781119016984 _q(hardback)
029	1		_aGBVCP _b845212400
029	1		_aDEBBG _bBV043738004
029	1		_aCHVBK _b48024703X
029	1		_aCHNEW _b000944468
029	1		_aDEBSZ _b485059592
035			_a(OCoLC)911618031 _z(OCoLC)992907834
040			_aDLC _beng _erda _epn _cDLC _dOCLCF _dNST _dYDXCP _dIDEBK _dDG1 _dCOO _dCDX _dOCLCQ _dDEBBG _dEBLCP _dDG1 _dLIP _dOCLCQ
042			_apcc
049			_aMAIN
050	0	0	_aHF5668.25
072		7	_aBUS _x001010 _2bisacsh
082	0	0	_a657/.458 _223
100	1		_aMoeller, Robert R.
245	1	0	_aBrink's modern internal auditing : _ba common body of knowledge / _cRobert R. Moeller.
250			_aEighth edition.
264		1	_aHoboken : _bWiley, _c2015.
300			_a1 online resource.
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
490	0		_aWiley corporate F & A
500			_aRevised edition of the author's Brink's modern internal auditing, 2009.
500			_aIncludes index.
520			_a'Since the passage of Sarbanes-Oxley, internal auditing has seen resurgence. Today's internal auditor is responsible for creating higher standards of professional conduct and for greater protection against inefficiency, misconduct, illegal activity, and fraud. In addition, the internal auditor is as much responsible as senior management in ensuring that the corporation is productive and is achieving the best possible use of its resources as well as ensuring that internal control procedures are in place and are working. This new edition will be fully updated. It will continue to be a resource for both the new and seasoned internal auditor.'-- _cProvided by publisher.
520			_a'This book is a complete guide and a definition of a common body of knowledge (CBOK) for the processes and profession of internal auditing--what professionals need to know to successfully perform individual internal audits and what an enterprise needs to know to launch an effective internal audit function'-- _cProvided by publisher.
588	0		_aPrint version record and CIP data provided by publisher.
505	0		_aBrink'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
505	8		_aCBOK Requirements: Planning and Performing Internal AuditsCBOK 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
505	8		_a3.1 Understanding Internal Controls3.2 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
505	8		_aImportance of Using Relevant InformationImportance 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
505	8		_a4.5 Control Environment Principle 4: Commitment to a Competent Workforce4.6 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
650		0	_aAuditing, Internal.
650		7	_aBUSINESS & ECONOMICS _xAuditing. _2bisacsh
650		7	_aAuditing, Internal. _2fast _0(OCoLC)fst00821209
655		4	_aElectronic books.
773	0		_tWiley e-books
776	0	8	_iPrint version: _aMoeller, Robert R. _tBrink's modern internal auditing. _bEighth edition. _dHoboken : Wiley, 2015 _z9781119016984 _w(DLC) 2015023640
856	4	0	_uhttps://eresourcesptsl.ukm.remotexs.co/user/login?url=https://doi.org/10.1002/9781119180012 _zWiley Online Library
907			_a.b16816523 _b2022-09-22 _c2020-07-17
942			_n0
998			_ae _b2020-07-17 _cm _dz _feng _gnju _y0 _z.b16816523
999			_c649061 _d649061