Changing Internal Audit Practices in the New Paradigm: The Sarbanes-Oxley Environment

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9780894135514: Changing Internal Audit Practices in the New Paradigm: The Sarbanes-Oxley Environment
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This research report explores how the Sarbanes-Oxley Act of 2002 is impacting internal auditors, public accounting firms, and public companies – all of which play a vital role in shaping the internal audit environment. Sarbanes-Oxley is probably the most significant law affecting public companies and public accounting firms since the passage of the Securities Exchange Act of 1934. It is truly a paradigm shift for those companies and accounting firms that have had to implement major changes in their organizations and how they do business.

This research report will:
- Provide an overview of the Sarbanes-Oxley Act, the research objectives, research methodology, and its impact on the profession.
- Include individual case studies that summarize the impact of the Sarbanes-Oxley act on parties affected, as well as the interactions that occur.
- Illustrate how unprecedented opportunities have arisen for internal auditors to increase their visibility, status, and value in their companies.
- Encourage you to take a proactive role in Sarbanes-Oxley activities, making internal audit a valuable part of the company’s movement toward Sarbanes-Oxley compliance.
- Show how internal auditors changed their image from that of the company police officers to that of company partners.

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About the Author:

Glen L. Gray, Ph.D., CPA, is a professor in the Accounting and Information Systems Department of the College of Business and Economics at California State University at Northridge. He specializes in information technology and accounting information systems. He is currently conducting research in XBRL, Sarbanes-Oxley, data mining and analysis, assurance services, Web-related design and financial reporting, and electronic commerce. He has been a member of the San Fernando Valley Chapter of The Institute of Internal Auditors (IIA) since 1988 and has served as an officer, a member of the Board of Governors, and the past Web master. He was a member of the FASB Electronic Delivery Working Group, which published the research report, Business Reporting Research Project: Electronic Distribution of Business Information. He was involved in an electronic financial dissemination project for the IASC, which resulted in the publication of Business Reporting on the Internet that includes a proposed code of conduct for financial reporting on the Internet.

He has written numerous academic and trade articles on accounting information systems, assurance services, financial reporting, and a wide variety of technology topics. Dr. Gray has made numerous presentations at trade, professional, and academic conferences in the United States, Europe, and Asia. He has co-authored three research reports published by The Institute of Internal Auditors Research Foundation, titled Assurance Services within the Audit Profession (2000), Enhancing Internal Auditing through Innovative Practices (1996), and Business Management Auditing: Promoting of Consulting Auditing (1994). He co-authored Electronic Commerce Assurance Services published by Harcourt Brace Professional Publishing.

He has also helped organizations establish Web sites, acquire computers and software, identify procedural inefficiency and control weaknesses, and develop database applications. He is the Webmaster for the audit section of the American Accounting Association.

Before joining the academic world, Dr. Gray was a consultant with a national CPA firm and an engineer at an aerospace company. He has a BSEE from Michigan Technological University, an MBA from the University of California, Los Angeles, and a Ph.D. from the University of Southern California.

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Glen L. Gray
Published by The Institute of Internal Auditors Research Foundation (2004)
ISBN 10: 0894135511 ISBN 13: 9780894135514
New Paperback Quantity Available: 1

Book Description The Institute of Internal Auditors Research Foundation, 2004. Paperback. Condition: New. Seller Inventory # DADAX0894135511

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