The Essential Guide to Internal Auditing.
K. H. Spencer. Pickett
Bok Engelsk 2011 · Electronic books.
| Omfang | 1 online resource (381 pages)
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| Utgave | 2nd ed.
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| Opplysninger | Intro -- THE ESSENTIAL GUIDE TO INTERNAL AUDITING -- CONTENTS -- List of Abbreviations -- 1 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 Essential Guide as a Development Tool -- 1.5 The Development of Internal Auditing -- Summary and Conclusions -- Endnotes -- 2 Corporate Governance Perspectives -- Introduction -- 2.1 The Agency Model -- 2.2 Corporate Ethics and Accountability -- 2.3 International Scandals and Their Impact -- 2.4 Models of Corporate Governance -- 2.5 The Institute of Internal Auditors -- 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 Governance, Risk and Internal Controls -- 2.11 New Developments -- Summary and Conclusions -- Endnotes -- 3 Managing Risk -- Introduction -- 3.1 What is Risk? -- 3.2 The Risk Challenge -- 3.3 Risk Management Process -- 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 Embedding Risk Management -- 3.10 The Internal Audit Role in Risk Management -- 3.11 New Developments -- Summary and Conclusions -- Endnotes -- 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 The Complete Control Model -- 4.11 New Developments -- Summary and Conclusions -- Endnotes -- 5 The Internal Audit Role -- Introduction -- 5.1 Defining Internal Audit -- 5.2 The Four Main Elements -- 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 -- 5.11 New Developments -- Summary and Conclusions -- Endnotes -- 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 Supervision -- 6.7 Internal Review -- 6.8 External Reviews -- 6.9 Marketing the Audit Role -- 6.10 Creating the Audit Image -- 6.11 New Developments -- Summary and Conclusions -- Endnotes -- 7 The Audit Approach -- Introduction -- 7.1 The Risk-Based Systems Approach -- 7.2 Control Risk Self-Assessment (CRSA) -- 7.3 The CRSA Process -- 7.4 Integrating Self-Assessment and Audit -- 7.5 Fraud Investigations -- 7.6 Information Systems Auditing -- 7.7 Compliance -- 7.8 Value for Money (VFM) -- 7.9 The Consulting Approach -- 7.10 The 'Right' Structure -- 7.11 New Developments -- Summary and Conclusions -- Endnotes -- 8 Setting an Audit Strategy -- Introduction -- 8.1 Risk-Based Strategic Planning -- 8.2 Resourcing the Strategy -- 8.3 Managing Performance -- 8.4 The Auditor Appraisal Scheme -- 8.5 Methods of Staff Appraisal -- 8.6 The Audit Manual -- 8.7 Time Monitoring System -- 8.8 Audit Planning Process -- 8.9 The Annual Audit Plan -- 8.10 The Quarterly Audit Plan -- 8.11 New Developments -- Summary and Conclusions -- Endnotes -- 9 Audit Fieldwork -- 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 Audit Testing and Statistical Sampling -- 9.9 Reporting Results of the Audit -- 9.10 Structuring the Audit Report -- 9.11 Audit Committee Reporting -- 9.12 New Developments.. - Summary and Conclusions -- Endnotes -- 10 Meeting the Challenge -- Introduction -- 10.1 The New Dimensions of Internal Auditing -- 10.2 The Audit Reputation -- 10.3 Globalization -- 10.4 Providing Audit Assurances -- 10.5 Meeting the Challenge -- Summary and Conclusions -- Endnotes -- Appendix A Auditing the Risk Management Process: A Case Study -- Index.. - K.H. Spencer Pickett has an international reputation as a leading author on the subject of internal auditing and specializes in the development of E-learning resources.
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| Emner | |
| Sjanger | |
| Dewey | |
| ISBN | 9781119977056
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| ISBN(galt) |
