内容简介
Today'sinternalauditorisresponsibleforcreatinghigherstandardsofprofessionalconductandforgreaterprotectionagainstinefficiency,misconduct,illegalactivity,andfraud.Nowcompletelyrevisedandupdated,Brink'sModernInternalAuditing,SeventhEditionisacomprehensiveresourceandreferencebookonthechangingworldofinternalauditing,includingnewcoverageoftheroleoftheauditorandinternalcontrol.Aninvaluableresourceforboththenewandseasonedinternalauditor,theSeventhEditionprovidesauditorswiththebodyofknowledgeneededinordertobeeffective.
作者简介
RobertR.Moellerhasover25yearsexperienceininternalauditing,ragingfromlaunchingnewinternalauditfunctionsinseveralcompaniesprovidinginternalauditconsultingandservingasauditdirectorforaFortune50corporation.MoellerhasanMBAinfinancefromtheUniversityofChicagoandanundergraduatedegreeinengineering;hehasaccumulatedawiderangeofprofessionalcertificationsincludingtheCPA,CISA,PMP,andCISSP.HewasappointedthenationaldirectorofinformationsystemsauditingforthemajorpublicaccountingfirmofGrantThornton.Therehedevelopedfirmwideauditproceduresanddirectlymanagedinformationsystemsaudits,andassumedresponsibilityfortheirChicagoofficeinformationsystemsconsultingpractice.In1989,MoellerwasrecruitedtobuildandorganizethefirstcorporateinformationsystemsauditfunctionforSearsRoebuck,anorganizationthatthenconsistedofAllStateInsurance,DeanWitter,andDiscoverCard,aswellastheSearsretailoperations.Hewentontobecometheirauditdirector,initiatingnumerousnewpractices.HehasbeenactiveprofessionallyinboththeInstituteofInternalAuditorsandtheAICPA.HewaspresidentoftheIIA'sChicagochapter,servedonitsInternationalAdvancedTechnologyCommittee,andwaschairoftheAICPA'sComputerAuditSubcommittee.In1996,Moellerlaunchedhisowncorporation,ComplianceandControlSystemsAssociates,Inc.,andpresentedseminarsoninternalcontrolsandcorporategovernancethroughouttheUnitedStates.hewasthentalkingaboutSarbanes-OxleyissueswellbeforetheAct.HehashelpedlaunchanewconsultingpracticeforEMCCorporations,hasworkedasaconsultantandprojectmanager,specializinginthetelecommunicationsindustry,andmanagedacellulartelephonefinancialsystemprojectonaworldwidebasis.Morerecently,hehasledinaseriesofSarbanes-OxleySection404projectsinmanufacturing,finance,andotherindustries.Hecontinuestostaywell-connectedwiththeoverallprofessionofinternalauditing.RobertMoellerliveswithhiswife,Lois,intheChicagoarea.TheyenjoysailingonLakeMichiganinthesummer,skiinginColoradoandUtah,andparticipatinginChicago'stheatre,opera,andmusicscene.
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