Sarbanes-Oxley internal controls : effective auditing with AS5, CobiT and ITIL /
Robert R. Moeller.
- Hoboken, NJ : Wiley, 2008.
- xv, 384 p. : ill. ; 24 cm.
Includes bibliographical references and index.
Sarbanes-Oxley Act today : changing perspectives -- AS5 standards for auditing internal controls -- Establishing internal controls through COSO -- Using CobiT framework to improve SOx controls and governance -- Performing section 404 reviews under AS5 : an ongoing process -- Other SOx requirements : sections 302, 409, and others -- Using ITIL to align IT with business processes -- Importance of enterprise risk management -- International standards : ISO, quality auditing, and SOx -- Internal audit in a Sarbanes-Oxley environment -- Importance of effective corporate governance.
Corporations--Auditing--Law and legislation--United States. Auditing, Internal--Law and legislation--United States. Corporate governance--Law and legislation--United States.