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E-raamat: Audit Defense: A Management Audit Readiness Guide

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Audit Defense: A Management Audit Readiness GuideSuurem pilt
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Most university undergraduate and graduate audit classes are geared towards educating prospective auditors but do not provide education for those who will be audit clients and subjected to audits. Future audit clients need to be educated as well as future auditors to ensure that there is a level playing field. Those being audited do not receive the same level of formal education as internal auditors–most client education occurs during the audit itself. The client, once subjected to an audit and faced with the consequences of a failed audit, will learn via trial and error. If left unprepared, managers can suffer financial losses and promotional setbacks; the preparation and education that is needed to be audit ready is lacking.

Of interest to accounting, finance or business students and entry-level practitioners, this book provides the audit education and preparation that has been missing. It shows how to interface with auditors, helping to identify issues, exposures and risks, and adequately position current and future managers to achieve successful audits. The book also provides mock audit simulation exercises to further prepare prospective audit clients.

1 Introduction: Objectives, Focus and Description of the Text
1(8)
Part I Corporate Governance and the Audit Process
2 Responsibilities, Regulations, Control Frameworks
9(22)
Responsibility of External Audit Firms
10(6)
Enron
11(1)
Adelphi
12(1)
HealthSouth
13(1)
ImClone
13(1)
Tyco
14(1)
WorldCom
14(2)
Responsibilities of the PCAOB
16(1)
Responsibilities of the Board of Directors (BOD)
16(1)
Responsibilities of the Audit Committee
16(2)
Responsibilities of Senior Management
18(1)
Internal Auditor Responsibilities
18(3)
Responsibilities of First Line Managers
21(2)
COSO
23(1)
COBIT
24(3)
Summary
27(1)
Guidance
28(1)
Chapter 2 Exercises
28(1)
Chapter 2 Questions
28(2)
References
30(1)
3 The Audit Beginning
31(12)
Pre-Planning
32(1)
Announcement Letter
33(2)
Kickoff Meeting
35(2)
Summary
37(1)
Guidance
37(1)
Chapter 3 Exercises
38(1)
Chapter 3 Questions
39(4)
4 Audit Fieldwork
43(16)
Documentation Requests
44(2)
The Interview
46(3)
Fact Sheets
49(2)
Status Meetings
51(1)
Summary
52(1)
Guidance
53(1)
Chapter 4 Exercises
54(1)
Chapter 4 Questions
54(5)
5 Audit Conclusion
59(14)
Audit Reports
59(2)
Recommendation and Responses
61(2)
Audit Report Sign-Off
63(2)
Personal Experience 5.1
65(1)
Summary
66(1)
Guidance
67(1)
Chapter 5 Exercises
68(1)
Chapter 5 Questions
68(5)
Part II Controls Overview
6 Types of Audits and Controls
73(24)
Type of Audits
73(3)
Control Importance
76(3)
Control Benefits
79(2)
Control Axioms
81(1)
Control Principles
82(5)
Preventive Controls
87(1)
Deterrent Controls
88(1)
Detective Controls
89(1)
Reporting Controls
89(1)
Corrective Controls
90(1)
Recovery Controls
90(1)
Summary
91(1)
Guidance
92(1)
Chapter 6 Exercises
92(1)
Chapter 6 Questions
93(2)
Reference
95(2)
7 Administration Controls
97(18)
Service Level Agreements
97(6)
Table of Contents
103(3)
SLA Introduction
103(1)
Definitions and Abbreviations
103(1)
Purpose
104(1)
Contractual Parameters
104(1)
Examples of Client Responsibilities
104(1)
Examples of Service Provider Responsibilities
104(1)
Service Level Priorities
105(1)
KPIs and Metrics
105(1)
Version Details and Document Change History
105(1)
Document Approvals
106(1)
Password Controls and User ID Administration
106(1)
Request for Access
107(1)
Password Guidelines
108(1)
Summary
109(2)
Guidance
111(1)
Chapter 7 Exercises
111(1)
Chapter 7 Questions
112(2)
Reference
114(1)
8 Physical Controls
115(16)
Building Access
116(1)
Personal Experience 8.1
117(2)
Restricted Space Access
119(4)
Proprietary, Confidential, and Personal Information
123(2)
Personal Experience 8.2
125(2)
Summary
127(1)
Guidance
127(1)
Chapter 8 Exercises
128(1)
Chapter 8 Questions
128(2)
Reference
130(1)
9 System and Application Access Controls
131(22)
System Access Controls
131(5)
Application Access
136(3)
System Security
139(7)
Summary
146(1)
Guidance
147(1)
Chapter 9 Exercise
148(1)
Chapter 9 Questions
148(3)
References
151(2)
10 Operational Controls
153(18)
Change Management
154(2)
Library Control
156(2)
Code Migration
158(4)
Management
162(1)
Business Recovery and Continuity
163(2)
Summary
165(1)
Guidelines
166(1)
Chapter 10 Exercises
167(1)
Chapter 10 Questions
168(1)
Reference
169(2)
11 Separation of Duties
171(36)
Why Is SoD Important?
173(1)
What Is the Risk?
173(2)
Separation of Duties in IT
175(6)
IT Separation of Duties Matrix
181(3)
Accounting Separation of Duties
184(3)
Revenue
184(3)
Example I of Segregation of Duties Matrix for Revenue and Accounts Receivable
187(1)
Example II-Segregation of Duties Matrix for Revenue and Accounts Receivable
188(3)
Purchasing and Accounts Payable
188(3)
Example I-Segregation of Duties Matrix for Purchasing and Accounts Payable
191(1)
Example II-Segregation of Duties Matrix for Purchasing and Accounts Payable
192(1)
Human Resources Separation of Duties
192(2)
Payroll Separation of Duties Matrix
194(1)
Inventory
195(2)
Inventory Managment Separation of Duties
197(1)
Financial Functions Separation of Duties
197(4)
Personal Experience 11.1
200(1)
Summary
201(1)
Guidelines
202(1)
Chapter 11 Exercises
203(1)
Chapter 11 Questions
203(2)
References
205(2)
12 Application Controls
207(22)
Application Controls
209(3)
Project Management
210(2)
Personal Experience 12.1
212(1)
Input/Output/Interface Controls
213(3)
Editing and Auditing Data
215(1)
Error Handling
215(1)
Personal Experience 12.2
216(7)
Balancing/Database Reconciliation
217(2)
Application Monitoring
219(3)
Backup and Restart Procedures
222(1)
Summary
223(1)
Guidelines
224(1)
Chapter 12 Exercises
225(1)
Chapter 12 Questions
226(3)
13 Recent Challenges
229(22)
Spreadsheet Controls
229(4)
Cloud Computing
233(4)
Risks and Guidance
235(2)
Outsourcing Controls
237(4)
Health Insurance Portability and Accountability Act (HIPAA)
241(2)
Summary
243(1)
Guidelines
244(1)
Chapter 13 Exercises
244(1)
Chapter 13 Questions
245(1)
Reference
246(5)
Part III Pro-active Measures
14 Identification of Exposures and Issues
251(28)
Processes, Procedures, and Control Documentation
252(8)
Processes
254(1)
Process Narratives
255(2)
Process Flow Diagrams and Control Points
257(1)
Narrative of Issues Management Flow Diagram with Control Points
258(2)
Personal Experience 14.1
260(3)
Procedures
260(3)
Personal Experience 14.2
263(1)
Self-Assessments
264(5)
Peer Reviews
269(1)
Previous Audits
270(1)
Personal Experience 14.3
271(1)
Summary
272(1)
Guidelines
273(1)
Chapter 14 Exercises
274(1)
Chapter 14 Questions
275(4)
15 Risk Management
279(14)
Issues Management Process
281(2)
Risk Assessment Process
283(2)
Risk Assessment Owner
285(1)
Risk Assessment Form
285(3)
Risk Acceptance
288(1)
RM Revalidation
288(1)
Summary
289(1)
Guidelines
289(1)
Chapter 15 Exercises
290(1)
Chapter 15 Questions
291(2)
16 Testing
293(12)
Unit Testing
294(1)
Integration Testing
295(1)
Regression Testing
296(1)
Systems Testing
296(1)
User Acceptance Testing
296(1)
Parallel Testing
296(1)
Pilot Testing
297(1)
Test Plans
297(1)
Test Cases
298(1)
Test Results
298(1)
Summary
299(1)
Guidelines
300(1)
Chapter 16 Exercises
300(1)
Chapter 16 Questions
301(4)
Part IV Mock Audits
17 Preparation for Mock Audits
305(4)
Auditor's Preparation (If You Are Assigned to This Role)
306(1)
Audit Client's Preparation (If You Are Assigned to This Role)
306(1)
Summary
307(1)
Guidelines for the Mock Audit Preparation
308(1)
18 Mock Audit Fieldwork
309(34)
Writing Announcement Letters
309(5)
Kickoff Meeting
314(1)
Conducting Interviews
315(23)
First A/R Interview
326(2)
Second A/R Interview
328(7)
First IT Billing System Interview
335(2)
Second IT Billing System Interview
337(1)
Writing Fact Sheets
338(2)
Summary
340(1)
Guidelines
341(2)
19 Writing and Presenting Mock Audit Reports
343(10)
Audit Report Format
344(2)
Examples of Audit Reports
346(4)
Presenting the Audit Report
350(1)
The Auditor's Role
350(1)
The Audit Client's Role
351(1)
Summary
352(1)
Guidelines
352(1)
Conclusion 353(2)
Index 355
Ed Danter retired after nearly 42 years with IBM developing, maintaining, and evaluating systems as a member of their corporate audit staff and business controls organizations involved with Sarbanes Oxley and SAS70 audits, with extensive teaching of application systems control and auditability. After leaving IBM, he worked as an adjunct professor at Kean University, USA teaching classes on Auditing Information Systems and Auditing Financial Statements. He currently has his own company, IAE (Internal Audit Education) where he offers education to management and executives to prepare them to be audit ready, avoiding the illusion of control.
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