Intellectual Property: Auditing the Process

Overview

An organization should periodically audit intellectual property in order to help ensure that its rights are captured, preserved, safeguarded, and properly valued. When performing an audit of the intellectual property process the audit department must ensure that the staff performing the audit is qualified to do so. Additionally, the purpose of the audit should be well articulated prior to embarking on the effort.

R568,00

SKU 1028-061 Category

Product Description

Item No.: 1028-061
ISBN: 978-0-89413-609-2
Publisher: The IIA Research Foundation
Publish Date: 2007
Authors: James Scott Fargason, CIA
Media: Paperback
Page count: 75

The purpose of this book is to provide a guide for auditors to perform an audit of intellectual property. The book is broken down into ten parts, as follows:

  • Introduction
  • Types of Intellectual Property
  • The Audit Staff The Purpose of the Audit
  • The Scope of the Audit
  • The Preliminary Review
  • Flowcharting the Process
  • Control Testing
  • Substantive Testing
  • Reporting

Auditing intellectual property is a worthwhile endeavor. The audit can be performed within a reasonable time and provide potential cost savings to the organization.

Contents

About the Author………………………………………………………………………………………….v

Foreword……………………………………………………………………………………………………….vii

Acknowledgements………………………………………………………………………………………..ix

Chapter 1: Introduction…………………………………………………………………………………..1

Chapter 2: Types of Intellectual Property…………………………………………………………5

Chapter 3: The Audit Staff……………………………………………………………………………….21

Chapter 4: The Purpose of the Audit……………………………………………………………….25

Chapter 5: The Scope of the Audit……………………………………………………………………29

Chapter 6: The Preliminary Review…………………………………………………………………….33

Chapter 7: Diagraming and Flowcharting……………………………………………………………41

Chapter 8: Control Design and Review…………………………………………………………………49

Chapter 9: Substantive Testing…………………………………………………………………………..55

Chapter 10: Reporting…………………………………………………………………………………………..73