Michael P. Cangemi, Tommie Singleton
Managing the Audit Function
A Corporate Audit Department Procedures Guide
Michael P. Cangemi, Tommie Singleton
Managing the Audit Function
A Corporate Audit Department Procedures Guide
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Die interne Revision ist ein Prüfverfahren zur Klärung von Fragen zu Managementregeln, ordnungsgemäßen internen Kontrollen, zur Aufdeckung von Betrug, zur korrekten Dokumentation und effektiven Geschäftsführung. Dieses Buch beschreibt, wie man eine interne Revisionsabteilung einrichtet und wie diese funktionieren sollte. Cangemi erläutert die von ihm entwickelten einzigartigen Matrizen, die jede Komponente der Prüfungsfunktion detailliert beschreibt.
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Die interne Revision ist ein Prüfverfahren zur Klärung von Fragen zu Managementregeln, ordnungsgemäßen internen Kontrollen, zur Aufdeckung von Betrug, zur korrekten Dokumentation und effektiven Geschäftsführung. Dieses Buch beschreibt, wie man eine interne Revisionsabteilung einrichtet und wie diese funktionieren sollte. Cangemi erläutert die von ihm entwickelten einzigartigen Matrizen, die jede Komponente der Prüfungsfunktion detailliert beschreibt.
Produktdetails
- Produktdetails
- Verlag: Wiley & Sons
- 3. Aufl.
- Seitenzahl: 384
- Erscheinungstermin: 11. April 2003
- Englisch
- Abmessung: 280mm x 210mm x 21mm
- Gewicht: 890g
- ISBN-13: 9780471281191
- ISBN-10: 0471281190
- Artikelnr.: 09141343
- Verlag: Wiley & Sons
- 3. Aufl.
- Seitenzahl: 384
- Erscheinungstermin: 11. April 2003
- Englisch
- Abmessung: 280mm x 210mm x 21mm
- Gewicht: 890g
- ISBN-13: 9780471281191
- ISBN-10: 0471281190
- Artikelnr.: 09141343
MICHAEL P. CANGEMI, CPA, CISA, is President and Chief Executive Officer of Aigner Group, a leading wholesale/retail firm that designs and produces quality branded leather goods. Prior to joining Aigner Group, he was partner and national director of EDP auditing for BDO Seidman, where he founded and directed a service area for internal audit services and was general auditor of Phelps Dodge Corporation. TOMMIE SINGLETON, CPA, CMA, CISA, CITP, is Professor and Director of the Development of Computer Accounting Information Systems and of the Forensic Accounting Program at the University of North Alabama.
Foreword. Preface. PART ONE: FUNDAMENTALS OF THE INTERNAL AUDITING
FUNCTION. Chapter 1. Background. 1.1 Introduction. 1.2 History of Auditing.
1.3 History of Internal Auditing. 1.4 Auditing Government Agencies. 1.5
History of Information Systems Auditing. 1.6 History of Federal Regulations
Related to Auditing. 1.7 Professional Organizations Related to Internal
Auditing. Chapter 2. Auditing Standards and Responsibilities. 2.1
Introduction. 2.2 Ethics. 2.3 Professional Auditing Standards. 2.4 Systems
Development Life Cycle Standards. 2.5 Professional Development. 2.6
Responsibilities of a Corporate Auditor. Chapter 3. Internal Control
System. 3.1 Definition. 3.2 Fundamental Assumptions in Establishing an
Internal Control System. 3.3 Effective Internal Control Models. 3.4
Regulations. 3.5 Policies. 3.6 Risk Assessment. 3.7 Control Strategies. 3.8
Malicious Activities. 3.9 Specific Controls/CAATTs. PART TWO: MANAGEMENT
AND ADMINISTRATION. Chapter 4. Department Organization. 4.1 Introduction.
4.2 Corporate Audit Charter. 4.3 Company Organization. 4.4 Audit Department
Policies. Chapter 5. Personnel, Administration, and Recruiting. 5.1
Introduction. 5.2 Personal Development. 5.3 Personnel Files. 5.4 Periodic
Performance Evaluation Review. 5.5 Annual Staff Meeting/Conference. 5.6 New
Staff Orientation. PART THREE: TECHNICAL PROCEDURES. Chapter 6. Audit
Planning. 6.1 Corporate Audit Planning, Scheduling, and Staffing. 6.2
Internal Controls. 6.3 Materiality. 6.4 Types of Audits. 6.5 Time
Reporting. 6.6 Expense Reporting. Chapter 7. Audit Performance. 7.1
Corporate Audit Performance Process Matrix. 7.2 Workpapers. 7.3 Audit
Objectives. Chapter 8. Audit Reporting. 8.1 Corporate Audit Report Process.
8.2 Report to Management. 8.3 Report to Audit Committee. PART FOUR:
LONG-TERM EFFECTIVENESS. Chapter 9. Managing the Effectiveness of the Audit
Department. 9.1 Introduction. 9.2 Corporate Governance. 9.3 Quality
Assurance. 9.4 Continuous Improvement Systems for Internal Auditors. 9.5
Marketing the Audit Function. Index.
FUNCTION. Chapter 1. Background. 1.1 Introduction. 1.2 History of Auditing.
1.3 History of Internal Auditing. 1.4 Auditing Government Agencies. 1.5
History of Information Systems Auditing. 1.6 History of Federal Regulations
Related to Auditing. 1.7 Professional Organizations Related to Internal
Auditing. Chapter 2. Auditing Standards and Responsibilities. 2.1
Introduction. 2.2 Ethics. 2.3 Professional Auditing Standards. 2.4 Systems
Development Life Cycle Standards. 2.5 Professional Development. 2.6
Responsibilities of a Corporate Auditor. Chapter 3. Internal Control
System. 3.1 Definition. 3.2 Fundamental Assumptions in Establishing an
Internal Control System. 3.3 Effective Internal Control Models. 3.4
Regulations. 3.5 Policies. 3.6 Risk Assessment. 3.7 Control Strategies. 3.8
Malicious Activities. 3.9 Specific Controls/CAATTs. PART TWO: MANAGEMENT
AND ADMINISTRATION. Chapter 4. Department Organization. 4.1 Introduction.
4.2 Corporate Audit Charter. 4.3 Company Organization. 4.4 Audit Department
Policies. Chapter 5. Personnel, Administration, and Recruiting. 5.1
Introduction. 5.2 Personal Development. 5.3 Personnel Files. 5.4 Periodic
Performance Evaluation Review. 5.5 Annual Staff Meeting/Conference. 5.6 New
Staff Orientation. PART THREE: TECHNICAL PROCEDURES. Chapter 6. Audit
Planning. 6.1 Corporate Audit Planning, Scheduling, and Staffing. 6.2
Internal Controls. 6.3 Materiality. 6.4 Types of Audits. 6.5 Time
Reporting. 6.6 Expense Reporting. Chapter 7. Audit Performance. 7.1
Corporate Audit Performance Process Matrix. 7.2 Workpapers. 7.3 Audit
Objectives. Chapter 8. Audit Reporting. 8.1 Corporate Audit Report Process.
8.2 Report to Management. 8.3 Report to Audit Committee. PART FOUR:
LONG-TERM EFFECTIVENESS. Chapter 9. Managing the Effectiveness of the Audit
Department. 9.1 Introduction. 9.2 Corporate Governance. 9.3 Quality
Assurance. 9.4 Continuous Improvement Systems for Internal Auditors. 9.5
Marketing the Audit Function. Index.
Foreword. Preface. PART ONE: FUNDAMENTALS OF THE INTERNAL AUDITING
FUNCTION. Chapter 1. Background. 1.1 Introduction. 1.2 History of Auditing.
1.3 History of Internal Auditing. 1.4 Auditing Government Agencies. 1.5
History of Information Systems Auditing. 1.6 History of Federal Regulations
Related to Auditing. 1.7 Professional Organizations Related to Internal
Auditing. Chapter 2. Auditing Standards and Responsibilities. 2.1
Introduction. 2.2 Ethics. 2.3 Professional Auditing Standards. 2.4 Systems
Development Life Cycle Standards. 2.5 Professional Development. 2.6
Responsibilities of a Corporate Auditor. Chapter 3. Internal Control
System. 3.1 Definition. 3.2 Fundamental Assumptions in Establishing an
Internal Control System. 3.3 Effective Internal Control Models. 3.4
Regulations. 3.5 Policies. 3.6 Risk Assessment. 3.7 Control Strategies. 3.8
Malicious Activities. 3.9 Specific Controls/CAATTs. PART TWO: MANAGEMENT
AND ADMINISTRATION. Chapter 4. Department Organization. 4.1 Introduction.
4.2 Corporate Audit Charter. 4.3 Company Organization. 4.4 Audit Department
Policies. Chapter 5. Personnel, Administration, and Recruiting. 5.1
Introduction. 5.2 Personal Development. 5.3 Personnel Files. 5.4 Periodic
Performance Evaluation Review. 5.5 Annual Staff Meeting/Conference. 5.6 New
Staff Orientation. PART THREE: TECHNICAL PROCEDURES. Chapter 6. Audit
Planning. 6.1 Corporate Audit Planning, Scheduling, and Staffing. 6.2
Internal Controls. 6.3 Materiality. 6.4 Types of Audits. 6.5 Time
Reporting. 6.6 Expense Reporting. Chapter 7. Audit Performance. 7.1
Corporate Audit Performance Process Matrix. 7.2 Workpapers. 7.3 Audit
Objectives. Chapter 8. Audit Reporting. 8.1 Corporate Audit Report Process.
8.2 Report to Management. 8.3 Report to Audit Committee. PART FOUR:
LONG-TERM EFFECTIVENESS. Chapter 9. Managing the Effectiveness of the Audit
Department. 9.1 Introduction. 9.2 Corporate Governance. 9.3 Quality
Assurance. 9.4 Continuous Improvement Systems for Internal Auditors. 9.5
Marketing the Audit Function. Index.
FUNCTION. Chapter 1. Background. 1.1 Introduction. 1.2 History of Auditing.
1.3 History of Internal Auditing. 1.4 Auditing Government Agencies. 1.5
History of Information Systems Auditing. 1.6 History of Federal Regulations
Related to Auditing. 1.7 Professional Organizations Related to Internal
Auditing. Chapter 2. Auditing Standards and Responsibilities. 2.1
Introduction. 2.2 Ethics. 2.3 Professional Auditing Standards. 2.4 Systems
Development Life Cycle Standards. 2.5 Professional Development. 2.6
Responsibilities of a Corporate Auditor. Chapter 3. Internal Control
System. 3.1 Definition. 3.2 Fundamental Assumptions in Establishing an
Internal Control System. 3.3 Effective Internal Control Models. 3.4
Regulations. 3.5 Policies. 3.6 Risk Assessment. 3.7 Control Strategies. 3.8
Malicious Activities. 3.9 Specific Controls/CAATTs. PART TWO: MANAGEMENT
AND ADMINISTRATION. Chapter 4. Department Organization. 4.1 Introduction.
4.2 Corporate Audit Charter. 4.3 Company Organization. 4.4 Audit Department
Policies. Chapter 5. Personnel, Administration, and Recruiting. 5.1
Introduction. 5.2 Personal Development. 5.3 Personnel Files. 5.4 Periodic
Performance Evaluation Review. 5.5 Annual Staff Meeting/Conference. 5.6 New
Staff Orientation. PART THREE: TECHNICAL PROCEDURES. Chapter 6. Audit
Planning. 6.1 Corporate Audit Planning, Scheduling, and Staffing. 6.2
Internal Controls. 6.3 Materiality. 6.4 Types of Audits. 6.5 Time
Reporting. 6.6 Expense Reporting. Chapter 7. Audit Performance. 7.1
Corporate Audit Performance Process Matrix. 7.2 Workpapers. 7.3 Audit
Objectives. Chapter 8. Audit Reporting. 8.1 Corporate Audit Report Process.
8.2 Report to Management. 8.3 Report to Audit Committee. PART FOUR:
LONG-TERM EFFECTIVENESS. Chapter 9. Managing the Effectiveness of the Audit
Department. 9.1 Introduction. 9.2 Corporate Governance. 9.3 Quality
Assurance. 9.4 Continuous Improvement Systems for Internal Auditors. 9.5
Marketing the Audit Function. Index.