Sponsored by International Quality and Productivity Center Conference on THE CHANGING ROLE OF THE INTERNAL AUDITOR March 31-April 2, 2003 * Georgian Terrace Hotel * Atlanta, GA
<See Details at the end of this email> Seats are limited so sign up now at www.iqpc.com! *************************************** Eric, I think State law governs what is considered confidential. As a general rule my understanding is that privilege only exists in an attorney client relationship but I could be wrong as I am not an attorney! Here is an article from the Journal of Accountancyon Workpaper Reviews: http://www.aicpa.org/pubs/jofa/nov2001/myers.htm In addition the recently passed Sarbanes-Oxley act may provide some guidance on confidentiality. I would be interested in what you find and would welcome an article on AuditNet covering this subject for the benefit of other auditors. Here is a link to a legal opinion in Florida Statutes: http://legal1.firn.edu/ago.nsf/aaee37715760bbce852563cc001bacf7/32fe18ff6d2fcca0852567190064edd8!OpenDocument By the way here is the Illinois statute on the subject: 140. ILLINOIS FREEDOM OF INFORMATION ACT 7. Exemptions from inspection and copying (effective July 1, 1984). (1). The following shall be exempt from inspection and copying: . . (n) Communications between a public body and an attorney or auditor representing such public body that would not be subject to discovery in litigation, and materials prepared or compiled by or for a public body in anticipation of a criminal, civil or administrative proceeding upon the request of an attorney advising the public body, and materials prepared or compiled with respect to internal audits of public bodies. [Emphasis added] Jim --- Eric Williams <[EMAIL PROTECTED]> wrote: > Sponsored by International Quality and Productivity > Center Conference on > > THE CHANGING ROLE OF THE INTERNAL AUDITOR > March 31-April 2, 2003 * Georgian Terrace Hotel * > Atlanta, GA > > <See Details at the end of this email> > > Seats are limited so sign up now at www.iqpc.com! > *************************************** > > Hello All, > > I hope that everyone is doing well. I am presently > researching the issue of > confidentiality as it relates to internal audit > work-papers and > work-product. I know that the matter was under > debate in the state of > Illinois back in 1999, but I am unsure as the the > ultimate outcome. For > instance, the opening sentence to an article titled > "Confidentiality Battle > Looms" reads: "A battle is brewing over insurance > companies' ability to > invoke attorney-client privileges as a basis for > declining to turn over > certain files to insurance department examiners." > > Does anyone know how I can begin researching to see > whether or not internal > audit work-papers are protected under a type of > privilege or subject to > request for review by various state Departments of > Insurance. > > Thank you all in advance for your time and your > help. I greatly appreciate > them. > > Regards, > > Eric M. Williams, CPA > Senior Internal Auditor > > > > > > > > > > > > > > > liams, CPA > Senior Internal Auditor > > > _________________________________________________________________ > Add photos to your e-mail with MSN 8. Get 2 months > FREE*. > http://join.msn.com/?page=features/featuredemail > > This conference provides expert speakers addressing > the latest and most topical issues regarding new > processes & practices helping internal auditors > successfully meet the expectations of BODs & > auditing committees, senior executives, clients and > external consultants. Includes case studies from > Fidelity Investments, Bon Secours Health Systems, > Staples, Schwan Food Company, FedEx, Anchor Bancorp, > and others. > > AUDIT-L SUBSCRIBERS WILL SAVE $200 using discount > code: A434E. > > Register by calling 1-800-882-8684, email to: > [EMAIL PROTECTED] or > online at www.iqpc.com! Note: This discount cannot > be combined > with any other offer. Payment in full upon > registration. For > cancellation and conference policies, please visit > www.iqpc.com. > > If your organization would like to sponsor this > discussion list send an e-mail to > [EMAIL PROTECTED] for information. > > To unsubscribe to the Audit-l list send an e-mail to > [EMAIL PROTECTED] Leave the subject line > blank and include the __________________________________________________ Do you Yahoo!? Yahoo! Platinum - Watch CBS' NCAA March Madness, live on your desktop! http://platinum.yahoo.com This conference provides expert speakers addressing the latest and most topical issues regarding new processes & practices helping internal auditors successfully meet the expectations of BODs & auditing committees, senior executives, clients and external consultants. Includes case studies from Fidelity Investments, Bon Secours Health Systems, Staples, Schwan Food Company, FedEx, Anchor Bancorp, and others. AUDIT-L SUBSCRIBERS WILL SAVE $200 using discount code: A434E. Register by calling 1-800-882-8684, email to: [EMAIL PROTECTED] or online at www.iqpc.com! Note: This discount cannot be combined with any other offer. Payment in full upon registration. For cancellation and conference policies, please visit www.iqpc.com. If your organization would like to sponsor this discussion list send an e-mail to [EMAIL PROTECTED] for information. To unsubscribe to the Audit-l list send an e-mail to [EMAIL PROTECTED] Leave the subject line blank and include the
