Sarbanes-Oxley Internal Controls
Effective Auditing with AS5, COBIT, And ITIL
By Robert R. Moeller
Sarbanes-Oxley Internal Controls from a renowned internal controls expert examines the status of SOx from an internal audit, IT and enterprise management perspective. The author does an excellent job of covering all the key issues including the objectives for AS5, COSO, COBIT. Section 404 as well as Section 402, 409 and other requirements. The issues of international standards, internal audit ERM and corporate governance dealt with separately. There is a lot of information (almost information overload) that could occupy a great deal of an auditor's precious time. Well worth the investment for your departmental internal audit library.
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