In times of adversity.
EDITOR'S NOTE
Addressing assurance.
Letter to the editor
Risk management lessons.
Letter to the editor
The five W's.
Letter to the editor
The real meaning of adding value.
Letter to the editor
Virtue, vice, and greed.
Letter to the editor
COSO publishes monitoring guidance: IASB issues fair-value disclosure requirements executives prefer internal investigations for corruption financial regulatory system tops GAO risk list audit staff sizes and scope hold steady.
UPDATE
Executives reluctant to disclose corruption.
UPDATE
IASB amends fair-value requirements.
UPDATE - International Accounting Standards Board
EC seeks accord on inspections.
European Commission - Brief article
Small audit firms critical of PCAOB inspectors.
Public Company Accounting Oversight Board - Brief article
GAO updates its high-risk list for 2009.
Government Accountability Office
Audit functions hold steady.
UPDATE
Effective kickoff meetings: by setting a positive tone in their initial meeting with clients, auditors can ensure a successful partnership during the audit engagement.
BACK TO BASICS
The good, the bad, and the ugly: auditors can help protect their organization from errors and fraud by putting spreadsheet risks in their sights.
ITAUDIT
The black hole of assurance: filling the board's assurance vacuum will require a change in internal auditing's functional and administrative reporting.
GOVERNANCE PERSPECTIVES
Auditing in tight times: the current economic crisis is challenging internal auditors to deliver value and assurance with fewer resources.
Making integrated audits reality: a defense contractor focuses on IT challenges and integrated audit training to work more efficiently and effectively while addressing true business risk.
Balancing risk and opportunity: Paul Boyle, outgoing chief executive of the Financial Reporting Council, warns of overreaction in the wake of the financial crisis.
Interview
Cultural pillars of successful audit departments: internal audit functions can elevate their stature by mastering soft skills--trust, emotional intelligence, performance focus, courage, support, and shared learning.
Like a fine wine.
IA HUMOR
The matrix revisited: a residual risk analysis approach that identifies controls first can make matrices more effective.
RISK WATCH
Reaching the standard: a general auditor seeks to raise the level of process compliance within her own department.
ASK THE EXPERTS - Panier Pom, GMHb
Whirlwind of deception: one CFO, presented with pressure and opportunity, involves himself and others in a financial statement fraud that bankrupts a company.
FRAUD FINDINGS - Chief financial officer - Wind Power Systems
Managing risk in a hostile world: auditors can warn management and the board about the dangers posed by new technologies.
RESEARCH CONNECTION
Two types of auditing.
IN MY OPINION
