AUTORS
Pickett, Spencer K.H.
NOSAUKUMS
The Essential handbook of internal auditing
IZDEVĒJS/GADS
Chichester
John Wiley&Sons, Ltd 2005
APJOMS
286 p.
ISBN
0470013168
UDK INDEKSS
657.4
|
Anotācija
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 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: 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)