Brink's Modern Internal Auditing (PDF)

Preface. PART ONE: FOUNDATIONS OF INTERNAL AUDITING. Chapter One. Foundations of Internal Auditing. Chapter Two. Management Needs: Internal Audit's Operational Approach. Chapter Three. Internal Audit in the 21st Century: Sarbanes-Oxley and Beyond. PART TWO: IMPORTANCE OF INTERNAL CONTROLS. Chapter Four. Internal Controls Fundamentals: COSO Framework. Chapter Five. Understanding and Assessing Risks: Enterprise Risk Management. Chapter Six. Evaluating Internal Controls: Section 404 Assessments. Chapter Seven. Internal Controls Frameworks Worldwide: CobiT and Others. PART THREE: INTERNAL AUDIT AND CORPORATE GOVERNANCE. Chapter Eight. Internal Audit and the Board Audit Committee. Chapter Nine. Whistleblower Programs and Codes of Conduct. Chapter Ten. Working With External Auditors. Chapter Eleven. Fraud Detection and Prevention. PART FOUR: ADMINISTERING INTERNAL AUDIT ACTIVITIES. Chapter Twelve. Internal Audit Professional Standards. Chapter Thirteen. Internal Audit Organization and Planning. Chapter Fourteen. Directing and Performing Internal Audits. Chapter Fifteen. Workpapers: Documenting Internal Audit Activities. Chapter Sixteen. Gathering Evidence Through Audit Sampling. Chapter Seventeen. Audit Reports and Internal Audit Communications. PART FIVE: IMPACT OF INFORMATION SYSTEMS ON INTERNAL AUDITING. Chapter Eighteen. Business Continuity Planning and Disaster Recovery. Chapter Nineteen. General Controls in an E-Business and Networked Environment. Chapter Twenty. Software Engineering, the Capability Maturity Model, and Project Management. Chapter Twenty-One. Reviewing and Assessing Applications Controls. Chapter Twenty-Two. Infrastructure Service- and Support-Delivery Controls. Chapter Twenty-Three. Computer-Assisted Audit Techniques. PART SIX: INTERNAL AUDITOR TOOLS ANDN TRENDS. Chapter Twenty-Four. HIPAA and Growing Concerns Regarding Privacy. Chapter Twenty-Five. Continuous Assurance Auditing, XBRL, and OLAP. Chapter Twenty-Six. Internal Audit Quality-Assurance

Robert R. Moeller has over 25 years experience in internal
auditing, raging from launching new internal audit functions in
several companies providing internal audit consulting and serving
as audit director for a Fortune 50 corporation.

Moeller has an MBA in finance from the University of Chicago and
an undergraduate degree in engineering; he has accumulated a wide
range of professional certifications including the CPA, CISA,
PMP, and CISSP. He was appointed the national director of
information systems auditing for the major public accounting firm
of Grant Thornton. There he developed firmwide audit procedures and
directly managed information systems audits, and assumed
responsibility for their Chicago office information systems
consulting practice.

In 1989, Moeller was recruited to build and organize the first
corporate information systems audit function for Sears Roebuck, an
organization that then consisted of AllState Insurance, Dean
Witter, and Discover Card, as well as the Sears retail operations.
He went on to become their audit director, initiating numerous new
practices. He has been active professionally in both the Institute
of Internal Auditors and the AICPA. He was president of the IIA's
Chicago chapter, served on its International Advanced Technology
Committee, and was chair of the AICPA's Computer Audit
Subcommittee.

In 1996, Moeller launched his own corporation, Compliance and
Control Systems Associates, Inc., and presented seminars on
internal controls and corporate governance throughout the United
States. he was then talking about Sarbanes-Oxley issues well before
the Act. He has helped launch a new consulting practice for EMC
Corporations, has worked as a consultant and project manager,
specializing in the telecommunications industry, and managed a
cellular telephone financial system project on a worldwide basis.
More recently, he has led in a series of Sarbanes-Oxley Section 404
projects in manufacturing,

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