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Full-Text Articles in Business
Disaster Recovery Planning: What Section 404 Audits Reveal, Dana R. Hermanson, Daniel M. Ivancevich, Susan H. Ivancevich
Disaster Recovery Planning: What Section 404 Audits Reveal, Dana R. Hermanson, Daniel M. Ivancevich, Susan H. Ivancevich
Faculty and Research Publications
This article summarizes U.S. Sarbanes-Oxley Act section 404 internal control reports that reveal material weaknesses due to inadequate disaster recovery planning. According to the authors, Section 404 applies to public companies with over $75 million in public float. They advise that auditors evaluating internal control over financial reporting must consider key information technology-related risks and controls that affect financial reporting, including issues related to disaster recovery planning.
Better Environment, Better Staff, Roger H. Hermanson, Joseph V. Carcello, Dana R. Hermanson, Bernard J. Milano, Gerald A. Polansky, Doyle Z. Williams
Better Environment, Better Staff, Roger H. Hermanson, Joseph V. Carcello, Dana R. Hermanson, Bernard J. Milano, Gerald A. Polansky, Doyle Z. Williams
Faculty and Research Publications
The article discusses result of a survey addressing the quality of work life among audit personnel in the U.S. The result shows that dissatisfaction in the work environment affects staff's performance. Creating customer value is one of the issues in business establishment. As stated, clients are demanding the expertise that comes with experiences. The quality of work environment may persuade outstanding staff members to pursue other career options. Financial rewards of public accounting are not the basis for changes in the rating of staff.