Internal Audit Reports Post Sarbanes-Oxley: A Guide to Process-Driven Reporting

ACKNOWLEDGMENTS

Front-line acknowledgments go to the seminar participants from around the world with whom I have had the pleasure of working for the past two decades. Their commitment to their work and their competence with numbers—and language—have inspired me.

This book could not have been written without the help of Professor Richard Brody, Anderson Schools of Management, University of New Mexico; Steve Newstead, RubinBrown; and William Markel and Amy M. Finney, Crowe Chizek and Company LLC. Their willingness to contribute and advise during busy season was especially appreciated. And while the guidance was expert, any mistakes or misinterpretations are mine.

I would also like to acknowledge the valuable insights contributed by Stephane Girard, Schlumberger Ltd.; Ted Senko, KPMG; Robert E. Lefton, Ph.D., Psychological Associates, Inc.; Sanjay Gupta, Dionex; Thomas D. Zweifel, Ph.D., The Swiss Consulting Group; Joe Nici, The Movado Group; B.L. Jeffery, Systems Programmer; Bruce Fortelka, Kanbay International; Jasvir Gill, SAP; Liz Alhand, Texas Medical Center; Anand Adya and Aparna Deshpande, Greenlight Technologies; Bill Stevens, BBI Group; and Irv Diamond, Audit Committee Chair.

Other individuals contributed significant professional input and personal support during the research and writing of this book: Patricia D. Bender, Robert Bergeron, Beth Bindert, Ann Brooks, Jim Castellano, Nick Causton, Rick Corcoran, Joanna Corti, D.O.M, Debbie Craig, Deborah A. Dacey, Bill Drake, ...