Internal Auditing and Management Testing: SamplingTechniques
ByJames J. Finn, MBA, CISA, and CIAIndependent ConsultantJames J. Finn, is the founder of an independent Financial, IT, andICFR consulting business, and has worked as a CFO, programmanager (PMO), internal auditor, and compliance consultant for small, medium and large public companies and for Mutual InsuranceCompanies. Mr. Finn holds a BSBA degree in Finance with Honors,and an MBA from Northeastern University, Boston Massachusetts. Through the years, Mr. Finnhas acquired over 25 years of hands-on experience at various financial positions ranging from“Management Trainee” at the First National Bank of Boston, to “CFO and VP of Finance” at acommercial printer, Dynagraf Inc. Also, as a qualified, CIA, and CISA, he has focused oninternal controls and compliance programs for Sarbanes Oxley, since 2004.In addition to authoring this “Guideline”, he has written comments to the SEC on SarbanesOxley related issues, and was the editor for a comprehensive accounting policy and proceduresguideline for Digital Equipment Corporation’s worldwide internal “Product Line ManagementAccounting” system, and a “White Paper” titled “The Great SOX Caper” which discusses theimpact of AS-2 and AS-5 on SOX programs.Version 1.50, 2/10/10While this document is believed to contain correct information, the author, James J. Finn doesnot make any warranty, express or implied, or assume any legal responsibility for its accuracy,completeness, or usefulness. Reference herein to any specific product or publication does notnecessarily constitute or imply its endorsement, recommendation, or favoring by the author. Theviews and opinions expressed are those of the author.
Intellectual Property of James J. FinnCopyright 2009 ©For discussion and negotiation purposes only
Finn Consulting LLC James J Finn