<?xml version="1.0" encoding="UTF-8"?>
<mods xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/mods/v3" version="3.1" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-1.xsd">
  <titleInfo>
    <title>Sarbanes-Oxley and the new internal auditing rules</title>
  </titleInfo>
  <name type="personal">
    <namePart>Moeller, Robert R.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="text">HobokenUS</placeTerm>
    </place>
    <publisher>John Wiley &amp; Sons, Inc.</publisher>
    <dateIssued>2004</dateIssued>
    <edition>Hbk</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <physicalDescription>
    <extent>xii, 324 p.</extent>
  </physicalDescription>
  <abstract>Explains the Sarbanes-Oxley Act, how it impacts auditors, and how internal auditing can help its requirements, such as launching an ethics and whistle-blower programme or performing effective internal control reviews under the Committee Sponsoring Organizations (COSO) framework.</abstract>
  <note>11/21/06 EVELYND</note>
  <classification authority="udc">12.09.01 M693</classification>
  <recordInfo/>
</mods>
