Book Description

Praise for Why and How Audits Must Change

"Why and How Audits Must Change presents a fresh vision that responds to the current challenges our profession faces. Tom Houck makes a strong case that audits become dramatically more efficient and effective by engaging the minds of the audit team; he then goes the next step by laying out a roadmap for engaging those minds. Tom has a distinctive voice and knack for making his key ideas seem obvious; you end up asking yourself, why didn’t I think of that?"
–Michael C. Knowles, CPA
Partner, Frank, Rimerman & Co., LLP

"This is a must-read for anybody working on an independent audit. It’s loaded with practical recommendations and examples to improve audit quality."
–Wayne Berson, CPA
Audit Partner, BDO Seidman, LLP

"Tom’s book is must-reading for all firms!"
–Allan D. Koltin, CPA
President & CEO
PDI Global, Inc.

"Tom delivers a timely, important message to auditors about how we must change our mind-sets and audit approaches in today’s environment. Auditors in large and small firms will benefit from his easy-to-understand guidance–especially for applying the new fraud standard in the most efficient way possible."
–Susan L. Menelaides, CPA
Managing Director
American Express Tax & Business Services, Inc.
Member of the Auditing Standards Board ... Read more

Book Description

New rules require a new game plan. More than 80% of today's workforce comprises knowledge-and service-based workers, rendering obsolete the conventional understanding of organizational performance. New work roles require new managerial skills and methods. This innovative book shows how 'new human performance specialists' can mold and construct work situations that enhance performance, productivity, and profits.

The methods go beyond individual improvement and show how to create and sustain work situations that foster high levels of performance.

'Human Performance Consulting' presents a comprehensive framework for designing and implementing highly effective, results-orientated programs that improve employee performance. It gives managers and human-performance professionals proven methods for boosting any organization's workforce productivity and operational performance - and without huge capital expenditures, high-profile programs, and major upheavals.

James Pepitone describes the role of the internal performance consultant and explains how these individuals can add financial value to any organization by guiding human performance improvement. Case studies and examples give you a solid foundation for identifying and diagnosing performance problems.

Step-by-step instructions supply guidelines for working with existing management to make skillful changes that will improve performance and add measurable value. ... Read more

Reviews (1)

The Missing Link
Seven years ago, when defining a comprehensive infrastructure for Data Warehousing at MCI, we made sure to include a component that we labeled "Organization/Process", as a category for related deliverables. In my many years of Information Technology experience, implementations continue to "miss their potential" because technologists do not consider and account for the intergration of solutions into an existing environment. This book is one of the keys to successfully implementing the component we defined.

Jim introduces and brings together existing thoughts and research regarding leveraging the human aspects of business with a new perspective, and then adds his own research for good measure.

This book is a "must read" for project planners of major Information Technology implementations (especially for CRM initiatives) who want to mitigate risk factors that are otherwise lost in activities deemed "out of scope". Each implementation should include tasks and responsibilities to map the collaborative activities of the resulting: work, people, technology and data. Of course, this would require adding Human Performance Specialists to the team...read the book. ... Read more

Book Description

Practical, proven tools for conducting successful operational reviews

An operational review evaluates management’s conformity with plans and resource allocations, organizational structure, operating procedures, processes, and controls.In today’s volatile marketplace, organizations must do everything possible to ensure their operations are running most economically and effectively to maximize desired results.In such a competitive environment, operational reviews have become increasingly important.The Operational Review Workbook not only gives readers a better understanding of the concepts behind operational reviews but also enables them to conduct reviews with more confidence and authority.

A companion to Rob Reider’s Operational Review: Maximum Results at Efficient Costs, Third Edition, the Workbook explains the benefits of a review and offers step-by-step guidance through its various stages.In addition to the author’s incisive analysis, this practical guide:

• Includes case studies, checklists, forms, and exercises
• Reinforces the fundamental principles necessary to perform an operational review
• Presents in a step-by-step manner how an operational review should be performed
• Shows how to judge a review’s results and make recommendations to management
• Demonstrates how to use tools and techniques such as financial statement analysis, verification of data accuracy, determination of compliance with laws and regulations, development and understanding of ratio change and trend analysis, use of systems and layout flowcharts, effective interviewing techniques, and preparation and use of survey forms, questionnaires, and checklists
• Integrates operational review concepts with other analytical processes such as benchmarking strategies and activity-based costing principles

The Operational Review Workbook delivers all the tools needed to successfully conduct an operational review of the organization, department, or activity.CEOs, operations management and staff, internal and external consultants and auditors, CFOs and controllers, and other organizational stakeholders will find Reider’s incomparable guide an invaluable addition to their professional libraries. ... Read more

Book Description

This new text reflects Bill Kinney's experience on the special committee of assurance services, The Elliot Committee.The book is not designed to train students to be auditors. Instead, it has a strategic orientation and is intended for future managers, bankers, investment bankers, analysts, investors, IT consultants, and practicing CPAs.It is unique in that it builds upon related courses in finance, strategy, operations management, information technology, and financial and managerial accounting. There are two broad objectives of the book: 1.To introduce business students to the use of auditors and internal control to run a business better by lowering the costs of capital, production and distribution. 2.To assist accounting students by integrating their knowledge of financial and managerial accounting, information technology, and business strategy with the role of professional assurers. ... Read more

Book Description

This digital document is an article from National Underwriter Property & Casualty-Risk & Benefits Management, published by The National Underwriter Company on March 30, 1992. The length of the article is 7767 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Risk surge alters accounting firms: firms limit services, change structures to avoid liabilities. (Special Report - Risk Management Review)
Author: L.H. Otis
Publication: National Underwriter Property & Casualty-Risk & Benefits Management (Magazine/Journal)
Date: March 30, 1992
Publisher: The National Underwriter Company
Issue: n13Page: p9(3)

Distributed by Thomson Gale ... Read more

Book Description

This digital document is an article from Auditing: A Journal of Practice & Theory, published by American Accounting Association on March 1, 2001. The length of the article is 9108 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Further Evidence on the Auditor's Going-Concern Report: The Influence of Management Plans.(Statistical Data Included)
Author: Bruce K. Behn
Publication: Auditing: A Journal of Practice & Theory (Refereed)
Date: March 1, 2001
Publisher: American Accounting Association
Volume: 20Issue: 1Page: 13

Article Type: Statistical Data Included

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Book Description

Helping candidates pass the CPA exam for more than 25 years!

• Time-proven––the most effective system available to prepare for the CPA exam
• Timely––up-to-the-minute coverage. Contains all current AICPA content requirements in accounting and reporting
• Unique modular format––helps you zero in on areas that need work, organize your study program, and concentrate your efforts
• Comprehensive questions––over 600 multiple-choice questions and their solutions in each of the four volumes. Covers all new question forms and formats, including MC, OOAF, and essay questions. Offers almost three times more examples than any other competitor
• Complete sample exam in accounting and reporting
• Guidelines, pointers, and tips––show you how to build knowledge in a logical and reinforcing way

Wiley CPA Examination Review 2003 arms test-takers with detailed outlines, study guidelines, and skill-building problems to help candidates identify, focus on, and master the specific topics that need the most work.

Other titles in the WILEY CPA EXAMINATION REVIEW 2003 FOUR-VOLUME SET:

• Accounting and Reporting: Taxation, Managerial, Governmental, and Not-for-Profit Organizations
• Business Law and Professional Responsibilities
• Financial Accounting and Reporting: Business Enterprises

See inside for the entire array of Wiley CPA Examination Review Products!

"Wiley CPA Review Products, when combined with an intensive study regime, provided me with the tools for success on the May 2001 Exam. The comprehensive books and software helped guide and assess my preparation. Thanks, Wiley. With your CPA Review Products, I was able to score 99, 97, 99, 99 on my first try!"
—Stephen Weiland
University of Illinois at Urbana-Champaign
Elijah Watt Sells Award Silver Medal Winner ... Read more

Book Description

This digital document is an article from Westchester County Business Journal, published by Westfair Communications, Inc. on June 24, 1991. The length of the article is 785 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Lack of new business development threatens to devastate Westchester.
Author: Caryn A. McBride
Publication: Westchester County Business Journal (Magazine/Journal)
Date: June 24, 1991
Publisher: Westfair Communications, Inc.
Volume: v23Issue: n28Page: p3(1)

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Book Description

The $600 billion gorilla in the room

"Dr. Joe Koletar has provided an effective road map to the problem of occupational fraud, in both the public and private sectors, in America. Such frauds affect every American worker, shareholder, and taxpayer.His insights and ideas are an important contribution to the effort to fight this growing menace."
––Congressman John E. Sweeney, New York’s 22nd District

"A superb and timely book for every executive to read. Joe Koletar has brought together all the works done in the past on occupational fraud and given us a road map of what needs to be done.It will be required reading for every candidate in an MBA program."
––Thomas J. Pickard, Vice President, Corporate Security, Bristol-Myers Squibb and former Deputy Director, FBI

"Joe Koletar deserves high praise for this timely and trenchant analysis of corporate crime. Bringing to bear his extensive experience in the FBI and the private sector, Koletar dissects the roots of corporate fraud, the means to prevent it, and the best way to investigate it when it occurs. Anyone wanting to understand the current spate of corporate accounting scandals should read this book."
––David Zornow, Litigation Partner, Skadden, Arps, Slate, Meagher & Flom LLP and former Federal Prosecuter

While occupational fraud has long been accepted as the cost of doing business, Enron, Global Crossing, and other high-profile cases have proven its potential for catastrophic damage to be significant. And, paradoxically, these headline-grabbing examples are only the tip of the iceberg. The lion’s share of the estimated $600 billion lost every year to workplace fraud comes from small-time kickbacks and "ghost vendor" scams that go undetected and unpunished. Fraud Exposed lets the white-collar crime cat out of the bag, presenting comprehensive, provocative solutions for eliminating occupational fraud. Topics covered include:

• Law enforcement response models
• Internal and financial controls
• Organizational intelligence
• Game theory and other fresh, radical perspectives
• Preventive and punitive measures

Auditors, fraud examiners, CFOs, and controllers will find Fraud Exposed to be an essential addition to their professional libraries. ... Read more

Reviews (1)

Rehashed and Regurgitated
Nothing new here. It has all been said before; and better. I wish there was a chapter (or two) on government employees who attend graduate school on govt time (without any permission) and then have their academic papers typed by their secretaries (at govt expense). That would fit in well with the book's title.------
Chip Churchill
NYC ... Read more

Book Description

This digital document is an article from Doors and Hardware, published by Door and Hardware Institute on January 1, 1997. The length of the article is 2181 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Cash flow - the lifeblood of business.
Author: Daniel P. Connor
Publication: Doors and Hardware (Magazine/Journal)
Date: January 1, 1997
Publisher: Door and Hardware Institute
Volume: v61Issue: n1Page: p50(5)

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Book Description

Aspiring accountants can't avoid taking the treacherous CPA exam, one of the toughest professional exams in the United States. And now that the questions from previous tests will no longer be disclosed, it will be more difficult than ever to prepare. The Wiley CPA Examination Review is one of the most reliable references available and offers expert guidance and a proven preparation system that's unbeatable. For nearly a quarter century, this study guide has been used by more successful CPA candidates than any other means of preparing for the exam, outselling all other references and helping accountants make the grade. ... Read more

Reviews (2)

Helped me pass the Finance section of the CPA exam!
I sat for the May 2001 Exam and purchased the Wiley Finance volume to study from in addition to my review course. What a great investment! Unfortuantely the course alone was not helpful enough and I didn't pass the other three sections but I did ace the Finance section--thanks to the Wiley book. It gave me a clear understanding of what needed to be studied for the exam and plenty of questions. I'm sitting for the other three parts next May and I'm buying the Audit, A&R, and Business Law books to help me study. I know I'll pass this time around.

Excellent, focused and great help in passing CPA exam.
Book is very well organized (part of the detailed 4-book series from Pat Delaney, published by Wiley & Sons) and makes studying by topic easy to follow and understand. Each topic is followed by related questions, very similar to those on the actual CPA exam.

This book is more detailed than Delaney's 2 book set, and is specific to each of the 4 CPA exam sections. If you have passed some of the exam sections and need to redo one or two for whatever reason and have done ALL of the questions in the 2-book set and are looking for more detailed theory explanations, then this (or any of the other 3 in the 4-book series) book is the one to get.

Far exceeds the others (CPA Excel software, Conviser Duffy etc...) in ease of use, clarity of material and overall CPA preparation.

Overall, top marks. ... Read more

Download Description

The Dictionary of Auditing is a one-stop resource for key auditing terminology, concepts, and processes essential to auditors and of increasing interest to those that work with them.Covers key regulatory developments such as Sarbanes Oxley and provides links for further reading. ... Read more

Book Description

GAAS--organized the way practitioners use the Statements on Auditing Standards. Written by the authors of the AICPA Statements on Auditing Standards (SASs), this book explains and interprets the standards in clear, easy-to-understand language. Wiley Practitioner's Guide to GAAS 2000 explains how the standards are related and includes explanations, practice notes, practical illustrations, checklists, and questionnaires to guide the user through the auditing process. The authors also provide detailed explanations of all new SAS standards. These statements are continuously updated on the Wiley GAAS Web site. ... Read more

Reviews (1)

A good friend for CPA exam candidates
Generally speaking, auditing is the most difficult subject for CPA exam candidates. While most of candidates have no experince about auditing, the questions of CPA exam deal focus on not theoretical area but practical audit problem. I strongly recommend this book as essential reference for CPA exam preparation. ... Read more

Book Description

This digital document is an article from The National Public Accountant, published by National Society of Public Accountants on November 1, 1991. The length of the article is 62858 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Accountants as business strategists. (Column)
Author: Jae K. Shim
Publication: The National Public Accountant (Magazine/Journal)
Date: November 1, 1991
Publisher: National Society of Public Accountants
Volume: v36Issue: n11Page: p18(4)

Article Type: Column

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Book Description

INCREASE THE LIFE SPAN OF YOUR SMALL BUSINESS

The average small business has a life span of about five years, and inadequate internal controls are the main cause of failure. Cyber fraud, the leading culprit today in internal criminal activity, occurs when advanced technologies are used to steal money or property. The majority of such crimes occur in-house, and the lack of sufficient capital and technological resources committed to protecting company assets makes small businesses especially vulnerable. Awareness of the dangers of internal theft by computer, illegal access to information systems, credit card fraud, and Internet scams is integral–especially as auditors, business owners, and managers are increasingly held responsible for negligence.

Providing critical guidance on what auditors and businesses can do to better prevent and detect the growing number of occurrences of cyber fraud, the information in this one-of-a-kind manual:

• Protects outside auditors by supplying the knowledge to ensure they meet their responsibilities
• Protects small business owners by providing them with the necessary tools to meet due diligence requirements in cyber fraud prevention
• Focuses on the key areas of vulnerability

Take the first step in protecting your company–and your future–with Avoiding Cyber Fraud in Small Businesses, the only book committed to helping you keep your small business free of computer crime. ... Read more

Reviews (1)

Preventative measures + Fraud Basics
This book is not as much about detecting fraud as it is about developing company-wide awareness and implementing detection measures. These are the keys to not only fraud prevention, but also security in general. My perspective is as an IT security professional, and I found this book to be thorough in that it covers all key items, and also to be applicable to any size business.

What I especially like about this book is its wide coverage that touches on each of the most important elements of awareness and prevention, including an objective assessment of cyber fraud as a threat, an approach to analyzing risks and vulnerabilities, and how to implement controls and policies. In addition to these basics, the book also goes into the technical aspects of security (written so that a non-IT professional can understand the fundamentals), and related topics, such as information protection, and legal issues associated with web site content. While the latter are not specific fraud vulnerabilities, they represent business risks that are loosely related to fraud.

Other material that I found useful and informative included the chapters on internal protection controls and conducting audits and investigations.

This book is a valuable resource for any IT security professional as well as corporate security, auditing and internal controls, and general business professionals (especially marketing). If you are new to fraud I also highly recommend "Fraud 101: Techniques and Strategies for Detection" by Howard R. Davia (ISBN 0471373095) which provides a solid foundation for understanding fraud management from a wider perspective, and "The Computer and Internet Fraud Manual" by Joseph T. Wells (ISBN 1889277363), which goes deeper into detection and response techniques. ... Read more

Book Description

This digital document is an article from Business Credit, published by National Association of Credit Management on July 1, 2003. The length of the article is 2277 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: New financial standards: Sarbanes-Oxley Act has far-reaching impact on financial community.(Selected Topic)
Publication: Business Credit (Magazine/Journal)
Date: July 1, 2003
Publisher: National Association of Credit Management
Volume: 105Issue: 7Page: 23(3)

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