Internal Audit Reports Post Sarbanes-oxley: A Guide To Process-driven Reporting (wiley Institute Of Internal Auditors Professional Book)

01_050845 ffirs.qxp 11/21/06 1:04 PM Page iii Internal Audit Reports Post Sarbanes-Oxley A Guide to Process-Driven Reporting Susan Switzer 01_050845 ffirs.qxp 11/21/06 1:04 PM Page ii 01_050845 ffirs.qxp 11/21/06 1:04 PM Page i Internal Audit Reports Post Sarbanes-Oxley 01_050845 ffirs.qxp 11/21/06 1:04 PM Page ii 01_050845 ffirs.qxp 11/21/06 1:04 PM Page iii Internal Audit Reports Post Sarbanes-Oxley A Guide to Process-Driven Reporting Susan Switzer 01_050845 ffirs.qxp 11/21/06 1:04 PM Page iv This book is printed on acid-free paper. Copyright © 2007 by John Wiley & Sons, Inc. All rights reserved. Published by John Wiley & Sons, Inc., Hoboken, New Jersey. Published simultaneously in Canada. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning, or otherwise, except as permitted under Section 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the Publisher, or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, Inc., 222 Rosewood Drive, Danvers, MA 01923, 978-750-8400, fax 978-646-8600, or on the web at www.copyright.com. Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley & Sons, Inc., 111 River Street, Hoboken, NJ 07030, 201-748-6011, fax 201-748-6008, or online at http://www.wiley.com/go/permissions. Limit of Liability/Disclaimer of Warranty: While the publisher and author have used their best efforts in preparing this book, they make no representations or warranties with respect to the accuracy or completeness of the contents of this book and specifically disclaim any implied warranties of merchantability or fitness for a particular purpose. No warranty may be created or extended by sales representatives or written sales materials. The advice and strategies contained herein may not be suitable for your situation. You should consult with a professional where appropriate. Neither the publisher nor author shall be liable for any loss of profit or any other commercial damages, including but not limited to special, incidental, consequential, or other damages. For general information on our other products and services, or technical support, please contact our Customer Care Department within the United States at 800-762-2974, outside the United States at 317-572-3993 or fax 317-572-4002. Wiley also publishes its books in a variety of electronic formats. Some content that appears in print may not be available in electronic books. For more information about Wiley products, visit our Web site at http://www.wiley.com. Library of Congress Cataloging-in-Publication Data: Switzer, Susan, 1945Internal audit reports post Sarbanes-Oxley : a guide to process-driven reporting / Susan Switzer. p. cm. Includes bibliographical references and index. ISBN: 978-0-470-05084-2 (cloth : alk. paper) 1. Auditing, Internal--United States. 2. United States. Sarbanes-Oxley Act of 2002. I. Title. HF5616.U5S95 2007 657’.4580973--dc22 2006023999 Printed in the United States of America 10 9 8 7 6 5 4 3 2 1 02_050845 ftoc.qxp 11/21/06 1:06 PM Page v CONTENTS Preface