The Essential Handbook of Internal Auditing
(Sprache: Englisch)
The Essential Handbook of Internal Auditing is a condensed version of the second edition of the highly successful "Internal Auditing Handbook". It shows the reader how to understand the audit context and how this context fits into the wider corporate...
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The Essential Handbook of Internal Auditing is a condensed version of the second edition of the highly successful "Internal Auditing Handbook". It shows the reader how to understand the audit context and how this context fits into the wider corporate agenda. The new context is set firmly within the corporate governance, risk management and internal control arena.
In addition to the author's own views of the auditor's role, the reader is provided with a range of professional standards and guidance that provides a valuable source of various key issues and developments.
K H Spencer Pickett has also developed many helpful models and checklists that provide a short cut to understanding the work and coverage of internal auditing.
In addition to the author's own views of the auditor's role, the reader is provided with a range of professional standards and guidance that provides a valuable source of various key issues and developments.
K H Spencer Pickett has also developed many helpful models and checklists that provide a short cut to understanding the work and coverage of internal auditing.
Inhaltsverzeichnis zu „The Essential Handbook of Internal Auditing “
List of abbreviations1 Introduction
Introduction
1.1 Reasoning behind the Book
1.2 The IIA Standards and Links to the Book
1.3 How to Navigate around the Book
1.4 The Handbook as a Development Tool
1.5 The Development of Internal Auditing
Summary and Conclusions
Chapter 1: Multi-Choice Questions
References
2 Corporate Governance Perspectives
Introduction
2.1 The Agency Concept
2.2 Corporate Ethics and Accountability
2.3 International Scandals and their Impact
2.4 Models of Corporate Governance
2.5 Putting Governance into Practice
2.6 The External Audit
2.7 The Audit Committee
2.8 Internal Audit
2.9 The Link to Risk Management and Internal Control
2.10 Reporting on Internal Controls
Summary and Conclusions
Chapter 2: Multi-Choice Questions
References
3 Managing Risk
Introduction
3.1 What is Risk?
3.2 The Risk Challenge
3.3 Risk Management and Residual Risk
3.4 Mitigation through Controls
3.5 Risk Registers and Appetites
3.6 The Risk Policy
3.7 Enterprise-Wide Risk Management
3.8 Control Self-Assessment
3.9 Embedded Risk Management
3.10 The Internal Audit Role in Risk Management
Summary and Conclusions
Chapter 3: Multi-Choice Questions
References
4 Internal Controls
Introduction
4.1 Why Controls?
4.2 Control Framework--COSO
4.3 Control Framework--CoCo
4.4 Other Control Models
4.5 Links to Risk Management
4.6 Control Mechanisms
4.7 Importance of Procedures
4.8 Integrating Controls
4.9 The Fallacy of Perfection
4.10 Internal Control Awareness Training
Summary and Conclusions
Chapter 4: Multi-Choice Questions
References
5 The Internal Audit Role
Introduction
5.1 Why Auditing?
5.2 Defining Internal Audit
5.3 The Audit Charter
5.4 Audit Services
5.5 Independence
5.6 Audit Ethics
5.7 Police Officer versus Consultant
5.8 Managing Expectations through Web Design
5.9 Audit Competencies
5.10 Training and Development
Summary and Conclusions
Chapter 5:
... mehr
Multi-Choice Questions
References
6 Professionalism
Introduction
6.1 Audit Professionalism
6.2 Internal Auditing Standards
6.3 Due Professional Care
6.4 Professional Consulting Services
6.5 The Quality Concept
6.6 Defining the Client
6.7 Internal Review and External Review
6.8 Marketing the Audit Role
6.9 Audit Feedback Questionnaire
6.10 Continuous Improvement
Summary and Conclusions
Chapter 6: Multi-Choice Questions
References
7 The Audit Approach
Introduction
7.1 The Systems Approach
7.2 Control Risk Self-Assessment (CRSA)
7.3 Facilitation Skills
7.4 Integrating Self-Assessment and Audit
7.5 Fraud Investigations
7.6 Information Systems Auditing
7.7 The Consulting Approach
7.8 Compliance
7.9 Value for Money
7.10 The 'Right' Structure
Summary and Conclusions
Chapter 7: Multi-Choice Questions
References
8 Setting an Audit Strategy
Introduction
8.1 Risk-based Strategic Planning
8.2 Resourcing the Strategy
8.3 Managing Performance
8.4 Dealing with Typical Problems
8.5 The Audit Manual
8.6 Delegating Audit Work
8.7 Audit Information Systems
8.8 Establishing a New Internal Audit Shop
8.9 The Outsourcing Approach
8.10 The Audit Planning Process
Summary and Conclusions
Chapter 8: Multi-Choice Questions
References
9 Audit Field Work
Introduction
9.1 Planning the Audit
9.2 Interviewing Skills
9.3 Ascertaining the System
9.4 Evaluation
9.5 Testing Strategies
9.6 Evidence and Working Papers
9.7 Statistical Sampling
9.8 Reporting Results of the Audit
9.9 Audit Committee Reporting
9.10 An Risk Based Audit Approach (RaCE)
Summary and Conclusions
Chapter 9: Multi-Choice Questions
References
10 Meeting the Challenge - Introduction
10.1 The New Dimensions of Internal Auditing
10.2 Globalization
10.3 The Changing Auditor
10.4 Meeting the Challenge
10.5 Ten Little Maxims
Summary and Conclusions
Chapter Ten: Multi-Choice Questions
References
Appendix A Suggested Answers (to the Multi-Choice Questions)
Appendix B Answer Sheet (for the Multi-Choice Questions)
References
6 Professionalism
Introduction
6.1 Audit Professionalism
6.2 Internal Auditing Standards
6.3 Due Professional Care
6.4 Professional Consulting Services
6.5 The Quality Concept
6.6 Defining the Client
6.7 Internal Review and External Review
6.8 Marketing the Audit Role
6.9 Audit Feedback Questionnaire
6.10 Continuous Improvement
Summary and Conclusions
Chapter 6: Multi-Choice Questions
References
7 The Audit Approach
Introduction
7.1 The Systems Approach
7.2 Control Risk Self-Assessment (CRSA)
7.3 Facilitation Skills
7.4 Integrating Self-Assessment and Audit
7.5 Fraud Investigations
7.6 Information Systems Auditing
7.7 The Consulting Approach
7.8 Compliance
7.9 Value for Money
7.10 The 'Right' Structure
Summary and Conclusions
Chapter 7: Multi-Choice Questions
References
8 Setting an Audit Strategy
Introduction
8.1 Risk-based Strategic Planning
8.2 Resourcing the Strategy
8.3 Managing Performance
8.4 Dealing with Typical Problems
8.5 The Audit Manual
8.6 Delegating Audit Work
8.7 Audit Information Systems
8.8 Establishing a New Internal Audit Shop
8.9 The Outsourcing Approach
8.10 The Audit Planning Process
Summary and Conclusions
Chapter 8: Multi-Choice Questions
References
9 Audit Field Work
Introduction
9.1 Planning the Audit
9.2 Interviewing Skills
9.3 Ascertaining the System
9.4 Evaluation
9.5 Testing Strategies
9.6 Evidence and Working Papers
9.7 Statistical Sampling
9.8 Reporting Results of the Audit
9.9 Audit Committee Reporting
9.10 An Risk Based Audit Approach (RaCE)
Summary and Conclusions
Chapter 9: Multi-Choice Questions
References
10 Meeting the Challenge - Introduction
10.1 The New Dimensions of Internal Auditing
10.2 Globalization
10.3 The Changing Auditor
10.4 Meeting the Challenge
10.5 Ten Little Maxims
Summary and Conclusions
Chapter Ten: Multi-Choice Questions
References
Appendix A Suggested Answers (to the Multi-Choice Questions)
Appendix B Answer Sheet (for the Multi-Choice Questions)
... weniger
Autoren-Porträt von Spencer Pickett
K.H. Spencer Pickett is a course director at CPMS, in Ascot, Berkshire, where he is responsible for training programmes on internal audit, corporate governance and risk management. Spencer is a member of the Chartered Association of Certified Accountants, Institute of Internal Auditors, Certified Fraud Examiners and Chartered Institute of Personnel and Development.
Bibliographische Angaben
- Autor: Spencer Pickett
- 2005, 336 Seiten, Maße: 24,5 cm, Kartoniert (TB), Englisch
- Verlag: Wiley & Sons
- ISBN-10: 0470013168
- ISBN-13: 9780470013168
Sprache:
Englisch
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