Spencer Pickett
The Essential Guide to Internal Auditing
Spencer Pickett
The Essential Guide to Internal Auditing
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The Second Edition of The Essential Guide to Internal Auditing is a condensed version of the Handbook of Internal Auditing, Third Edition (ISBN 9780470518717). It shows internal auditors and students in the field 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. The new edition includes expanded coverage on risk management and is updated throughout to reflect the new IIA standards and current practice advisories. It also includes many helpful models, multiple-choice questions, and checklists.…mehr
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The Second Edition of The Essential Guide to Internal Auditing is a condensed version of the Handbook of Internal Auditing, Third Edition (ISBN 9780470518717). It shows internal auditors and students in the field 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. The new edition includes expanded coverage on risk management and is updated throughout to reflect the new IIA standards and current practice advisories. It also includes many helpful models, multiple-choice questions, and checklists.
Produktdetails
- Produktdetails
- Verlag: Wiley & Sons
- 2. Aufl.
- Seitenzahl: 384
- Erscheinungstermin: 23. Mai 2011
- Englisch
- Abmessung: 244mm x 170mm x 20mm
- Gewicht: 635g
- ISBN-13: 9780470746936
- ISBN-10: 0470746939
- Artikelnr.: 28165167
- Verlag: Wiley & Sons
- 2. Aufl.
- Seitenzahl: 384
- Erscheinungstermin: 23. Mai 2011
- Englisch
- Abmessung: 244mm x 170mm x 20mm
- Gewicht: 635g
- ISBN-13: 9780470746936
- ISBN-10: 0470746939
- Artikelnr.: 28165167
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.
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.
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.
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.
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.