The Essential Handbook of Internal Auditing

Book Version
Softcover, 298 pages
ISBN 0470013168
Wiley / Jossey-Bass
May 2005
(click below for the best currently available price for this important resource)

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. You may view these excerpts here:

This book offers many helpful models and checklists that provide short cuts to understanding the work and implementation of internal auditing. Topics covered include:

The Development of Internal Auditing.
Corporate Governance Perspectives. The Agency Concept. Corporate Ethics and Accountability. Scandals and their Impact. Models of Corporate Governance. Putting Governance into Practice. The External Audit. The Audit Committee. Internal Audit. The Link to Risk Management and Internal Control. Reporting on Internal Controls.
Managing Risk. What is Risk? The Risk Challenge. Risk Management and Residual Risk. Mitigation through Controls. Risk Registers and Appetites. The Risk Policy. Enterprise-Wide Risk Management. Control Self-Assessment. Embedded Risk Management. The Internal Audit Role in Risk Management.
Internal Controls. Why Controls? Control Framework—COSO. Control Framework—CoCo. Other Control Models. Links to Risk Management. Control Mechanisms. Importance of Procedures. Integrating Controls. The Fallacy of Perfection. Internal Control Awareness Training.
The Internal Audit Role. Why Auditing? Defining Internal Audit. The Audit Charter. Audit Services. Independence. Audit Ethics. Police Officer versus Consultant. Managing Expectations through Web Design. Audit Competencies. Training and Development.
Professionalism. Audit Professionalism. Internal Auditing Standards. Due Professional Care. Professional Consulting Services. The Quality Concept. Defining the Client. Internal Review and External Review. Marketing the Audit Role. Audit Feedback Questionnaire. Continuous Improvement.
The Audit Approach. The Systems Approach. Control Risk Self-Assessment (CRSA). Facilitation Skills. Integrating Self-Assessment and Audit. Fraud Investigations. Information Systems Auditing. The Consulting Approach. Compliance. Value for Money. The ‘Right’ Structure.
Setting an Audit Strategy. Risk-Based Strategic Planning. Resourcing the Strategy. Managing Performance. Dealing with Typical Problems. The Audit Manual. Delegating Audit Work. Audit Information Systems. Establishing a New Internal Audit Shop. The Outsourcing Approach. The Audit Planning Process.
Multi-Choice Questions. Audit Field Work. Planning the Audit. Interviewing Skills. Ascertaining the System. Evaluation. Testing Strategies. Evidence and Working Papers. Statistical Sampling. Reporting Results of the Audit. Audit Committee Reporting. Risk-Based Audit Approach (RaCE).
Meeting the challenge. The New Dimensions of Internal Auditing. Globalization. The Changing Auditor. Ten Little Maxims.

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.

(information from the publisher)

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