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IIA-CIA-Part3 Certified Internal Auditor - portion 3, trade Analysis and Information Technology

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Test Code : IIA-CIA-Part3
Test title : Certified Internal Auditor - portion 3, trade Analysis and Information Technology
Vendor title : IIA
: 154 true Questions

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IIA IIA Certified Internal Auditor

HASAAD initiative to double the variety of Emirati internal Auditors by using 2021 | killexams.com true Questions and Pass4sure dumps

  • location has a complete of 7,000 internal Auditors (IA)
  • 22 per cent of IA in UAE are Emiratis
  • Dubai: The UAE inner Auditors affiliation (UAE-IAA) has recorded a superb growth within the participation of Emiratis within the internal auditing sectors through its HASAAD programme, which became launched with the point of providing working towards within the realm of inside auditing.

    The UAE’s inside auditors knowledgeable physique has launched the eighth cycle of the programme, in order to eschew from October 14 to December 20 in the Emirate of Abu Dhabi, with the participation of a number of modern inside auditors from throughout distinctive sectors.

    The UAE-IAA Chairman Abdulqader Obaid Ali talked about: “Our approach is focused on bettering the role of Emiratis within the inside auditing career because of its value in assisting the national economic system and making inescapable the success of associations.”

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    He introduced, “The UAE-IAA goals to double the latest variety of Emirati inside auditors in the public and private sectors by way of 2021, as a way to contend with UAE imaginative and prescient 2021 aiming to shift to capabilities-based mostly economic system with the leadership of Emirati nationals outfitted with competencies and innovation knowledge.”

    HASAAD, given that its inception in 2015, has contributed to the commencement of over 60 Emirati nationals, who are currently occupying senior positions in a number of public and private sector associations.

    HASAAD, a training and construction programme, is geared toward younger UAE country wide graduates to supply them with a wealth of handicap in inner audit.  it's aligned with ABSHER, an initiative launched by means of His Highness Sheikh Khalifa bin Zayed Al Nahyan, President of the UAE.  

    The UAE-IAA was deploy in July 1995 as a non-profit enterprise along the strains of its mum or dad corpse with the guide and co-operation of the Emirates group, Dubai economic department, Dubai Chamber of Commerce, Al Futtaim group, Emirates pecuniary institution and Dubai Aluminium enterprise (DUBAL). In June 2006, it sought and gained approval to turn into the bona fide IIA affiliate within the UAE

    Licensed in 2008 by means of the UAE Ministry of Social Affairs, it launched HASAAD initiative at the 16th Annual Regional Audit conference. The programme is the primary of its benevolent on the earth focusing on interior Audit fundamentals and practices, edifice of people' competencies and abilities dealing with audited agencies, and enlightening those groups of the audited aspects. Its vision is to develop into an internal Audit training academy for Emiratis in UAE through improving their advantage, supporting their profession, and preparing them to address extra tasks within their respective agencies in the UAE.

    The software is designed to impart technical working towards on 15 famous themes regarding internal audit , to enlarge unpretentious tender abilities of people , share precise lifestyles scenarios and challenges in the container of interior audit  and instruct them for certified inner Auditor qualification. it's a consolidated software for 3 months and has numerous merits like offering greater job opportunities, expanding the number of UAE Nationals in inner most sector and increasing effectivity of UAE Nationals to work in inside Audit. The programme changed into developed to satisfy the want of associations working during this sector and has been designed by means of greater than 20 inside auditor and CEO combining their experiences and ideas in line with the interior audit departments. Of the 7,000 interior Auditors (IA) in the vicinity, forty five per cent are in the UAE of whom 22 per cent are Emirati.

    -Ends- 

    For media enquiries, gladden contact:

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    Eight Exemplary inner Auditors Chosen for deference | killexams.com true Questions and Pass4sure dumps

    ALTAMONTE SPRINGS, FL--(Marketwire - Mar 18, 2013) - The North American Board of The Institute of internal Auditors (IIA) is restful to proclaim the names of the 2013 inductees to the American hall of exceptional Audit Practitioners. This prestigious deference is awarded to American practitioners who've validated their leadership on a country wide flush and believe made gigantic contributions to the evolution of the interior audit profession over the course of their careers. To live regarded for the honour, an internal auditor must exemplify lofty ethical conduct, integrity, ethical persona, service, and management.

    "we are extremely haughty of the instance that these IIA members in North the usa believe set for inner audit professionalism, potential, and management," referred to IIA North American Board Chairman J. Michael Peppers, CIA, CRMA. "they've carved out a course to excellence and elegantly used their influence to shape the landscape they drill in these days."

    The 2013 honorees are:

  • William G. Bishop, III, CIA - Posthumous ancient inductee
  • Mortimer Dittenhofer, CIA - Emeritus inductee
  • Robert B. Hirth, Jr., CIA - Practitioner
  • Joel Kramer, CIA - Practitioner
  • Patricia Miller, CIA - Practitioner
  • Basil Pflumm, CIA - Emeritus inductee
  • Anthony J. Ridley, CIA - Emeritus inductee
  • Roderick M. Winters, CIA - Practitioner
  • Serving as IIA president from 1992 until his premature passing in 2004, invoice Bishop remains remembered for his mantra, "i'm haughty to live an interior auditor!" Bishop became energetic in the IIA in 1982. full through his tenure as IIA President, membership within the solid doubled and the variety of individual becoming certified quadrupled. he's considered one of best 4 recipients of The IIA's Lifetime fulfillment Award. His work event covered serving as manager of European auditing at Ford Motor Co., accepted auditor for American specific, and conventional auditor at Shearson Lehman Bros. He changed into prevalent internationally for his passion for and management of the world internal audit career. Bishop served as a founding member of the Committee of Sponsoring companies (COSO), and testified earlier than such key organizations because the Securities and trade commission, the modern york stock trade, and the public Oversight Board of the American Institute of CPAs. He served on the country wide association of company Director's Blue Ribbon commission on Audit Committees, and testified earlier than the SEC's Blue Ribbon Committee on enhancing the Effectiveness of Audit Committees. In his identify and honor, The IIA research groundwork established the invoice Bishop Memorial Fund, which makes The IIA's common physique of lore (CBOK) peep at feasible.

    A member of The IIA since 1969, Mort Dittenhofer is a former govt accountant became educator. He served on the staff at the U.S. generic Accounting office (now spoke of the government Accountability workplace, or GAO) the plot he directed the construction and implementation of the govt audit requirements. After retiring from the GAO and from the army as a full colonel, Dittenhofer taught accounting and auditing at Georgetown college for seven years and at Florida exotic university for 15. He additionally authored a pair of essential books on government auditing, ethics, and interior auditing. Dittenhofer received numerous accolades over the years, together with the GAO's Meritorious service Award, The IIA's prestigious Cadmus Award and Leon Radde Educator of the yr Award, and lifelong achievement awards from The IIA, the affiliation of executive Accountants, and the American Accounting association.

    Senior Managing Director of global interior auditing at Protiviti, Bob Hirth is a thought chief on the evolution of audit procedures for IT governance, ethics, fraud risk management, information analytics, and nice assessment reports. Hirth become instrumental in founding the international interior audit, random and trade consulting company in 2002. a favored speaker and prolific writer of main-area articles on such themes as Sarbanes-Oxley, internal manage, possibility, compliance, and the international necessities for the professional apply of interior Auditing, Hirth has been energetic in the internal audit profession for greater than two decades. He has generously served as an IIA volunteer at a variety of degrees together with serving on The IIA analysis foundation's board, and is at present serving a two-yr time age on the U.S. Public enterprise Accounting Oversight Board's Standing Advisory neighborhood.

    For greater than three a long time, Joel Kramer has been a driving drive in the back of interior audit training. chargeable for setting up internal audit curriculum at the MIS practising Institute considering 1982, Kramer's dedication to providing tutorial alternatives for practitioners has earned him a recognition as a creative visionary who advances the inside audit profession via addressing modern day famous issues and top-rated practices. Kramer serves on the Louisiana State school core for internal Auditing Advisory Board, and is a sought-after speaker on internal auditing for international, national, and regional audiences throughout the area. earlier than his work at the MIS training Institute, he labored at Instrumentation Laboratory, Gillette Co., and Coopers & Lybrand.

    Story Continues

    Actively involved within the IIA on full stages for more than 20 years, Patty Miller has full the time been an exemplary advocate for the occupation. Miller has served The IIA in a large number of volunteer management capacities together with serving on the North American Board, the world Board of administrators, the exotic inside Audit requirements Board, and the Board of Regents, and has participated in a number of project forces. She is presently an energetic member of The IIA's North American Board and world Advocacy Committee, and is Chairman-pick for the overseas inside Audit necessities Board. whereas serving because the IIA's 2008-2009 chairman of the board, she spoke frequently in regards to the magnitude of internal auditors affecting from being effectively recognized to being trusted, and in the discontinuance valued, the consume of these three ideas as her theme birthright through her chairman term. She is an everyday contributor to inside Auditor journal, and lately co-authored a research undertaking subsidized with the aid of the IIA research foundation concerning the perception inside auditing provides to stakeholders. She has visited a lot of nations representing The Institute and the occupation, and has played a famous role in advancing The IIA's strategic design ahead. In 2011, Miller retired as a companion from Deloitte & Touche after 17 years of carrier.

    After serving as a brigadier frequent within the U.S. Air force, and deputy auditor everyday and commander of the air obligate audit agency in Washington, DC, Basil Pflumm labored at IIA world Headquarters from 1990 except he retired in 2003. He became instrumental in setting up the first international forum and in including Gaming and monetary features to The IIA's industry-selected memberships. Pflumm additionally helped launch two IIA certification programs, as well because the preliminary CBOK peep at; and dedicated numerous hours to the suggestions task drive and The IIA research foundation. Pflumm acquired the Comptroller of the Air drive stunning Officer Audit Award in 1976 and became the 1977 recipient of the American Society of militia Comptrollers fabulous efficiency in Auditing Award. He became a member of The IIA in 1979.

    After forty years of service to Ford Motor enterprise, Tony Ridley retired in 1998 from his position as established auditor. a long-time suggest for the occupation and energetic IIA volunteer leader, he served because the IIA's 1996-1997 chairman of the board. Ridley's lasting impress on the career has been neatly documented, as he become singled out for each the Victor Brink Award for unique provider and the prestigious Bradford Cadmus Award from The IIA. Having served in virtually every volunteer management role inside the IIA, Ridley changed into instrumental in helping the trade enviornment understand the crucial duty inner auditing performs in governance and chaired The IIA's tips assignment drive, which resulted in what is now regular full around the district as the overseas professional Practices Framework (IPPF).

    earlier than retiring as Microsoft agency's generic auditor, Rod Winters had greater than 30 years of knowledgeable work within the trade arena. His inside audit feature changed into greatly considered as an imaginitive chief in leveraging expertise and worker empowerment to optimize audit productiveness, impact, and charge contribution. He capitalized on this strategy during his time age because the IIA's 2009-2010 chairman, through having "obtain Their knowledge" as his theme full over his chairman time period. Winters' different volunteer management roles with The IIA comprise senior vice president of the Board, vice chairman of the Board for analysis and president of The IIA research basis (IIARF), chairman of the international nominating committee, and chairman of the inner Auditing tutorial advancement Fund.


    internal auditors necessity to embody know-how to stay valuable | killexams.com true Questions and Pass4sure dumps

    a man standing in front of a group of people posing for the camera © provided with the aid of The side Communications Sdn Mhd

    KUALA LUMPUR: internal auditors necessity to embody applied sciences akin to synthetic intelligence, robotic process automation and superior analytics to live crucial, attendees of a convention hosted by means of the Institute of internal Auditors Malaysia (IIA Malaysia) became advised the day gone by.

    IIA international chairman Naohiro Mouri pointed out for a company to remain competitive, it necessity to first conform to speedy technological advancements.

    “The next step is to synergise know-how with the enterprise to train the audit committees and board members, to thereon enhance the oversight of internal audit services.

    “With applied sciences such as ersatz intelligence, robotic procedure automation and superior analytics having a birthright away repercussion on interior audit, there's an urgent necessity to wield an increasing hole in technology skills in the internal audit occupation and prepare them (practitioners) for the technology-driven enterprise ambiance,” he introduced.

    Mouri changed into talking at the Asian Confederation of Institutes of interior Auditors (ACIIA) convention 2018 themed Staying vital in a Digital panorama.

    The conference chairman Philip Satish Rao eminent inner auditors must maintain up with extra groups taking the digitalisation route.

    “Being digital is the style businesses are affecting forward, and if inside auditors don't exchange the [ways their audits are conducted] to mirror the changing digital panorama, then they'd probably live beside the point.

    “To dwell valuable and protect the eminent position of the profession, inner auditors of these days and the next day necessity to live digital-savvy and technically ready to manipulate digital dangers and provide effective insights into organisations,” he spoke of at a news convention held along with the suffer the day prior to this.

    Mouri talked about inner auditors’ roles and duties would no longer change, however their methodologies must conform to meet today’s expertise-savvy buyers’ wants equivalent to doing each day banking and buying items on-line.

    “If they don't audit these [online] procedures or if they don’t understand them, they develop into beside the point. It’s about us altering the ways they attain things. What they (inner auditors) attain doesn't in fact change; they proceed to audit and provide assurance, perception and information. however how they really [conduct an] audit goes to exchange.”

    IIA Malaysia president Alan Chang Kong Chong observed in Malaysia, it is still a work-in-progress for inside auditors to sail digital.

    “In Malaysia, groups adopting technology continues to live ongoing. So for inside auditors, it is a journey [in embracing technological changes]. however, inner auditors believe to retract into account about the tools, ideas and solutions accessible,” he said.

    both-day adventure is the biggest ACIIA convention thus far, with over 1,200 participants including policymakers, industry leaders, board members and inside audit specialists from throughout the region.

    tremendous audio system consist of former cabinet minister Tan Sri Rafidah Aziz, former auditor-established Tan Sri Ambrin Buang and PKR vice-president Rafizi Ramli.


    IIA-CIA-Part3 Certified Internal Auditor - portion 3, trade Analysis and Information Technology

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    IIA-CIA-Part3 exam Dumps Source : Certified Internal Auditor - portion 3, trade Analysis and Information Technology

    Test Code : IIA-CIA-Part3
    Test title : Certified Internal Auditor - portion 3, trade Analysis and Information Technology
    Vendor title : IIA
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    Certified Internal Auditor - portion 3, trade Analysis and Information Technology

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    The Requirements to Become a CIA in Accounting | killexams.com true questions and Pass4sure dumps

    Many certified internal auditors work for private companies.

    Many certified internal auditors work for private companies.

    Jupiterimages/Creatas/Getty Images

    Internal auditors works independently within in an organization to better its operations, checking for fraudulent activity, incorrect pecuniary records and mismanagement of money. Professionals in this line of work review a company's operational policies to verify that they align with the requirements of federal regulatory bodies. A certified internal auditor, or CIAs designation is a qualification issued by the Institute of Internal Auditors, which serves as the only globally recognized standard for internal auditor education. Candidates must meet specific eligibility requirements and pass comprehensive examinations to deserve certification.


    Auditing Your Auditor | killexams.com true questions and Pass4sure dumps

    When telecommunications provider IDT decided to switch auditors from Ernst & Young to grant Thornton in early 2008, the “driving obligate was to redeem money,” says CFO Bill Pereira. It worked. portion of a companywide exertion to reduce corporate overhead, the sail gash IDT’s $4.3 million audit bill almost in half. Although initially “we were fearful of leaving the immense Four,” says Pereira, “in retrospect, they are really cheerful with the decision.”

    In fact, the switch went so smoothly that IDT declined to proclaim the renewal of grant Thornton’s compress in its most recent proxy — because IDT was open to switching again. “We knew there had been changes in the market and they wanted to evaluate where fees stood,” says Pereira. “We didn’t just sequel the automatic assumption that we’d stick with grant Thornton. They felt it was their responsibility to attain their homework.” (IDT eventually did renew with grant Thornton — and gash its bill by nearly another million dollars, to $1.42 million ultimate year.)

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    Welcome to the modern auditor-client relationship. In the wake of the Sarbanes-Oxley Act of 2002, audit fees soared, auditors dumped risky clients by the hundreds, and “value-added” services full but vanished under the weight of modern independence rules. Today, the invert is true. Audit fees believe been dropping across the board since 2007. In 2004, more than a third of auditor changes were the result of audit firms walking away from clients. ultimate year, 82% of auditor changes were because companies fired their auditors (among the immense Four, the number was 90%). And companies aren’t just negotiating lower fees; they are likewise demanding more value — read “services” — covering everything from corporate-board education to competitive intelligence.

    No More Sticker Shock

    In 2000, the Securities and Exchange Commission required that companies commence disclosing full payments made to their auditors. Prompted by the 1998 merger of charge Waterhouse and Coopers Lybrand, the rule was intended to shine a light on potential independence problems created by nonaudit work. But it likewise seemed likely that, in a unpretentious market, such transparency would impress the charge of audits.

    Alas, the ensuing decade proved anything but normal. That immense Six merger was followed quickly by stagy audit failures that culminated in the Enron and WorldCom debacles, the implosion of Arthur Andersen, and the Sarbanes-Oxley Act and its infamous Section 404, creating the most turbulent era in the history of auditing. “From 2000 to 2007, there was one shock after another, so there really wasn’t unpretentious pricing during that period,” observes associate professor Scott Whisenant of the University of Houston, who studies audit fees.

    Fees charged by audit firms dropped as a % of client revenue in 2008.

    It is still a acrid irony for finance executives that Sarbox — much of it aimed squarely at Arthur Andersen’s failings as auditor to Enron and WorldCom — turned into a bonanza for surviving audit firms. Between 2004 and 2006, internal-control audits created intense auditor shortages, which rippled through the market, affecting companies not even required to comply with Section 404. The supply-versus-demand jam combined with modern auditing requirements and auditor risk aversion drove costs skyward during those years.

    That has now changed markedly. “We believe seen charge competition return in 2007 and 2008,” observes Whisenant. Not only believe fees been falling, but they believe fallen for companies of full sizes, including those not directly affected by 404. Companies with revenues between $100 million and $250 million saw an incurious 8% drop in fees from 2007 to 2008, while those with revenues of $250 million to $500 million saw them drop 5%, according to a CFO analysis of data provided by Audit Analytics (see “Fees descend Everywhere,” below).

    Chalk up much of that change to a long-delayed reaction to the fee transparency ushered in by the SEC’s 2000 decree. When fee disclosure was first proposed, some experts theorized that it would actually result in higher fees, in that audit firms would no longer tender a discount in the early years of an date to win modern clients. On the contrary, says Whisenant, “fee disclosure probably gave auditors more information to underbid existing audits.”

    But, he adds, it now appears that the larger repercussion of charge transparency is its potential to aid clients control their costs once an date is under way. “After the second or third year, when the fee starts to revert to a unpretentious level, then the clients believe the advantage, because they can start benchmarking.”

    In other words, clients are wising up to initial discounting and are leveraging the modern transparency not only to aid select a modern auditor, but to rebuff fee increases in subsequent years.

    While Sarbox may believe been a windfall for auditors in its early days, it is actually driving fees down now for several reasons. Fee disclosure was intended to shed light on potential conflicts when auditors acted as consultants, but Sarbox went further and outlawed many types of auditor consulting altogether. It likewise emphasized a relatively straightforward “check-the-box” review of controls. Both aspects of the law sequel it harder for audit firms to differentiate their services.

    “Let’s visage it,” says Eric Davis, CFO of SunOpta, “auditing, especially within the immense Four, is a bit of a commodity birthright now, as long as you’ve got a solid that has the scale and scope to wield your needs.”

    Benchmarking Boom

    SunOpta, a client of PricewaterhouseCoopers (and Coopers & Lybrand) since 1975, switched to Deloitte & Touche at the discontinuance of 2008. Davis says the natural and organic food company suspected the fees it was paying PwC were “really at the lofty end.” The company initially asked PwC to provide a fee benchmark and then, based on the results, decided to retract a harder, independent peep at its fees. “That’s when they realized that, hey, they are overpaying these guys for what we’re getting and they should set it out to tender,” Davis says.

    Publicly traded companies lonely spent $16 billion on audit and audit-related fees in 2008, with nearly 7,000 companies paying more than $100,000 each year, and 2,585 paying more than $1 million, according to CFO’s analysis of data from Audit Analytics. shrimp surprise, then, that half of full CFOs now whine they regularly (at least every two years) benchmark what their company pays its external auditor against what their peers pay, according to the latest Duke University/CFO Magazine Global trade Outlook Survey.

    The drill seems only likely to grow in the current economy. “It wouldn’t surprise me that audit firms are in a manner of speaking ending up with lower realization rates in order to maintain their clients,” says IDT’s Pereira. “There has been a lot of pressure over the ultimate 18 months or so for companies to gash their costs, whether for audit firms or other service providers.”

    Like IDT, shipping company OSG decided to examine audit costs as portion of a review of full of its professional-services contracts. The company switched to PwC in 2009 after 40 years as an Ernst & Young client, and saw its $2 million audit cost drop by a third. “We were looking at every line item of expense,” explains CFO Myles Itkin, though when it comes to OSG’s lengthy audit engagement, he adds drily, “after 40 years, everything should live set out to rebid.” Itkin says the sail was one of many cost-saving measures that helped drop OSG’s SG&A from $144 million in 2008 to $120 million ultimate year.

    Itkin is quick to point out that savings were only portion of the profit for OSG, noting that “certain inefficiencies collect built into the process” on both sides during such a long relationship. He estimates that roughly 10% of OSG’s savings came from improvements in the way OSG uses its own internal-audit team to prepare for the audit. The degree to which auditors from PwC would trust on that work then became portion of the overall negotiation.

    2008 audit fees fell in nearly every industry.

    IDT’s Pereira, likewise, says the second fee reduction IDT negotiated with grant Thornton depended in large portion on IDT’s own efforts to streamline and simplify its operations, which in turn allowed the company to argue that its audit had likewise become simpler.

    SunOpta’s Davis says fee negotiations — which now retract plot annually, if not continuously — focus less on the hourly rate charged than on how much Deloitte & Touche will trust on work done by the internal-audit department. “We try to sequel sure the controls and binder reviews are done preaudit,” Davis explains, “so that when they attain Come in they are going through more of their work rather than trying to reinvent something.”

    That’s a common abstain among CFOs, who still witness surprising variations in the way each solid audits specific finance processes. “There’s no question auditors believe gotten more restful with 404 and how to attain it, which has allowed them to reduce the fee,” says journeyman CFO Ken Goldman of Fortinet, who sits on several boards and is likewise former finance chief of such companies as Siebel Systems, Sybase, and Cypress Semiconductor. “Having said that, I’ve seen the different tendencies of different auditing firms, and how they charge and charge, and I still assume there’s latitude for better cost efficiency in running audits overall.”

    Thanks again in portion to Sarbox, audit committees are likewise paying attention to fees, both because many audit committee pecuniary experts believe day jobs as CFOs and because the audit relationship is the ultimate control check. “The audit committee has the responsibility to hire, fire, and evaluate the independent auditor,” notes the most recent copy of the American Institute of Certified Public Accountants’s Audit Committee Toolkit.

    Included in the Toolkit’s checklist of questions audit committees should ask: “Was the fee just and reasonable in relation to what audit committees know about fees charged to other companies, and in line with fee benchmarking data the audit committee might believe available to it?”

    How Low Should You Go?

    Of course, neither CFOs nor audit committees should simply hunt the lowest practicable cost. While recent trends suggest that now is a righteous time to benchmark audit fees, that doesn’t involve lowballing your auditor is a righteous idea. “You believe to live observant that you don’t set so much pressure on your auditors that they underaudit,” notes the University of Houston’s Whisenant.

    Unusually low or lofty fees both can signal trouble: weak audits for the former and potential conflicts of interest for the latter. “Companies paying the highest fees [may attain so to gain] more flexibility and aggression in accounting,” says Whisenant. He has done studies that suggest that fees that are unexpectedly lofty or low “can both lead to conditions where the shareholders attain not benefit.”

    Take, as an extreme case, Fannie Mae, which in 2003 paid a surprisingly low $2.7 million for its audit by KPMG. An accounting scandal the following year subsequently caused the company’s audit bill to soar to $203 million (paid to Deloitte & Touche after KPMG was dismissed).

    More recently, in edifice its case against David Friehling, auditor of Bernie Madoff’s Ponzi scheme, the SEC charged him with raking in “substantial fees.” But, in fact, the contrary is true: that Madoff’s multi-billion-dollar fund paid the tiny audit solid of Friehling & Horowitz a mere $186,000 per year should believe been a glaring red flag.

    CFOs worship to control costs, but when it comes to audits, they likewise want to sequel sure they are getting the most they can out of their auditor. Itkin says OSG’s RFP was initially driven by a cost-reduction strategy, but proved “most effective” in securing more services.

    Among the services Itkin says he negotiated were international tax planning, director education for both the audit committee and the board as a whole, and access to PwC’s industry specialists. “The relationship has become so much more interactive,” he says, with OSG receiving “on a consistent and frequent basis the insights [the firm] has into changes in accounting policy, major accounting issues impacting their industry or likely to repercussion their industry, perception as to where the SEC is moving, and a clearer awareness of SEC comment letters [sent to their competitors.]”

    And what about the perennial CFO complaint that audits too often consist of recent college graduates camping out in a conference latitude where they learn to “tick and tie” on their client’s dime? Itkin says OSG has two partners and a senior manager on the account, “each of whom has material industry suffer and is [frequently] present here. To us, the commitment and availability of that resource was an famous criteria in the selection.”

    The top 10 audit fees paid in 2008

    In the end, says Itkin, “I was interested in securing the identical flush of service at a lower cost, and they ultimately achieved a higher flush of service and a lower cost.”

    Auditing your auditor, it seems, is an date well worth undertaking.

    Tim understanding is editorial director of CFO.

    Custom Audit Fee Benchmarks

    Do you know how your audit fees compare with those of companies like yours? A modern online application from the editorial team of CFO provides a snappily and accurate way to benchmark your audit fees against what your peers paid, over a three-year period.

    Type in your company title (or industry and revenue size) to generate a peer group and, for a fee, the CFO Audit Fee Report will generate a customized, downloadable analysis. The CFO Audit Fee Report automatically identifies outliers that can skew results and are normally hidden among multiple filings, including restatements, management- or auditor-reported control failures, and auditor changes.

    The report allows you to view the full list of companies and auditors in your peer group before you finalize your purchase. The final report includes the following:

    Summary

    Provides an immediate benchmark of what your company pays and how it compares with your selected peer group

    Adjustments for Outliers

    Analyzes how outlier events impress audit fees within your industry and peer group; provides a summary of outliers within your peer group; and allows you to exclude or comprise outliers from your overall analysis

    Auditor Analysis

    Analyzes what each auditor charges the companies in your peer group and how much those fees varied; estimates what each solid hypothetically would saturate your company; and shows you each auditor’s market share within your peer group

    Complete Data

    Provides a complete list of the companies in your peer group, their individual audit firms, fees, and additional data used in the report analysis. CFO sources its data from Audit Analytics, a leading provider of audit-fee information.

    To generate your report, or view a sample, click here.


    Security Risk Assessments in Five Steps | killexams.com true questions and Pass4sure dumps

    By Jared Rhoads

    In 2009, as portion of the economic stimulus legislation, Congress passed the Health Information Technology for Economic and Clinical Health Act (HITECH), which contains a national program to provide incentive payments to eligible professionals and hospitals for the adoption and consume of electronic health records (EHRs). Ever since that program went into effect, providers believe been trying to pattern out exactly what the criteria are for qualifying for the incentive payments and how they can satisfy those requirements.

    Health IT security has become an increasingly famous matter for health trust organizations, and although the incentive program is not centered onsecurity, it is certainly a key portion of it. Organizations and eligible professionals are required to conduct a comprehensive security risk assessment to protect full electronic health information that is created or maintained by EHRs.

    Conducting a security risk assessment is not a trivial effort. Many organizations don’t attain one on a regular basis, and they may not believe dedicated security personnel or resources—although they should. This must change if organizations are to protect their data and qualify for the incentive program.

    To begin, respect breaking the assessment process down into five basic steps:

    1. Ensure that you are using certified EHR technology.

    Use of a certified EHR system is a basic requirement for participating in the incentive program. Some current security-related certification standards include: support for data integrity controls, audits, emergency access, automatic log-off, event recording (e.g., for deletion of records), and accounting of disclosures. Data encryption does not yet necessity to live enabled in full places at full times, but generally it is a righteous thought to turn on features sooner rather than later. remember that the goal is to digitally and physically secure the whole environment, not just the certified EHR system.

    2. Evaluate the risks.

    The “meaningful-use” (health trust providers’ consume of electronic records to achieve significant improvements in care”) risk assessment requires a comprehensive evaluation of an organization’s risks and vulnerabilities. This includes internal systems, internal users and third parties.

    When evaluating the likelihood and potential repercussion of security threats to internal systems, the assessment team should evaluate vulnerabilities associated with the hardware, software, system interfaces, networks and devices that are in use. Infrastructure that supports data transmission represents an especially lofty risk unless it’s monitored closely to preclude unauthorized use. In terms of scope, the analysis should comprise electronic protected health information (ePHI) on full media, including hard drives and mobile devices. For networks, respect automated tools that can scan the hospital’s network and identify specific devices that present risks. 

    Another major source of risk comes from clinicians and administrative staff. Analysis of user accounts and role-based access rules may expose unreasonable or out-of-date user access rights. Set up processes to investigate these instances and tender role-based training with job-specific scenarios to better comprehension and retention. Organizations should document full training and retain these records for compliance.

    Business associates likewise represent a potential vulnerability that needs to live included in the assessment. Your organization might believe dozens or hundreds of trade associates that it works with for services ranging from consulting and outsourcing to data backup and data disposal. query your trade associates to provide a minute review of the compress terms and accomplish an audit of current practices.

    3. redress deficiencies.

    Organizations are required to redress identified security deficiencies as portion of the risk management process. Unfortunately, CMS has not offered clarification on what qualifies as a deficiency or what type of corrective action is considered adequate. Under the Health Insurance Portability and Accountability Act (HIPAA), covered entities are held to the standard of doing what is “reasonable and appropriate.”

    When deciding how to address a risk, respect the potential repercussion of a risk, the cost of mitigating that risk, and the extent of in-house technical capabilities. A key portion of addressing risk is knowing what risks are considered acceptable. Always document the decisions and rationale for addressing—or not addressing—a potential risk.

    Outside expertise is available when the necessary skills and capabilities are not present internally. One growing trend is toward the consume of security as a service. This can live a smart sail for managing virus definition updates and other security administration services.

    4) Maintain your technologies and processes.

    Security should live a central portion of the enterprise strategic plan. Organizations should believe a transparent schedule for reassessing vulnerabilities and implementing security updates as needed. The meaningful-use rule requires organizations to “implement security updates as necessary.” This means that processes should live reviewed in addition to technologies.

    A comprehensive security design likewise includes policies and processes on what to attain in the event of adverse incidents, such as a network breach. A breach-management policy should picture the response and review steps that should live taken by full key staff members, including IT personnel, senior management and clinicians. Some incidents depart unreported for the simple understanding that people believe it is someone else’s responsibility.

    5) Attest that the risk assessment has been completed.

    Eligible professionals and hospitals can attest that the risk assessment has been completed by using CMS’s online Registration and Attestation System, which is a simple Yes/No. Note that attestation is legally binding and that any provider who attests may potentially live subject to an audit. Retain documentation about the risk analysis and findings, as well as anycorrections that were instituted.

    Audits and regulations may tender some motivation and guidance on how to secure protected health information, but the deeper understanding why organizations should address privacy and security comprehensively is because it is the birthright thing to attain for patients.

    Jared Rhoads is a senior research specialist with the Global Institute for Emerging Healthcare Practices, the applied research arm of CSC’s Healthcare Group. More information on achieving comprehensive health IT privacy and security can live create here: http://www.csc.com/health_services/insights/69994-achieving_comprehensive_health_it_privacy_and_security.



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    Mile2 [2 Certification Exam(s) ]
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    SASInstitute [15 Certification Exam(s) ]
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    SCP [6 Certification Exam(s) ]
    SDI [3 Certification Exam(s) ]
    See-Beyond [1 Certification Exam(s) ]
    Siemens [1 Certification Exam(s) ]
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    SpringSource [1 Certification Exam(s) ]
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    SUSE [1 Certification Exam(s) ]
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    TIA [3 Certification Exam(s) ]
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    Trainers [3 Certification Exam(s) ]
    Trend [1 Certification Exam(s) ]
    TruSecure [1 Certification Exam(s) ]
    USMLE [1 Certification Exam(s) ]
    VCE [6 Certification Exam(s) ]
    Veeam [2 Certification Exam(s) ]
    Veritas [33 Certification Exam(s) ]
    Vmware [58 Certification Exam(s) ]
    Wonderlic [2 Certification Exam(s) ]
    Worldatwork [2 Certification Exam(s) ]
    XML-Master [3 Certification Exam(s) ]
    Zend [6 Certification Exam(s) ]





    References :


    Box.net : https://app.box.com/s/uh8mrz0pbb7gxfr3xw27v6xxwyxp1v40
    zoho.com : https://docs.zoho.com/file/67jzbaa48680795cc4650b66d8dae74bce183






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