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