The Essential Guide to Internal Auditing, Second Edition | by K H Spencer Pickett | ISBN: 9780470746936 | Models of Corporate Governance. The Institute of Internal Auditors. Control Risk Self-Assessment (CRSA). The Complete Control Model. Professional Consulting Services. Information Systems Auditing

The Essential Guide to Internal Auditing, Second Edition 9780470746936

by K H Spencer Pickett
ISBN: 9780470746936

In compliance with the Institute of Internal Auditor’s (IIA) International Standards for the Professional Practice of Internal Auditing released in 2009, this book clarifies the new audit context and shows how it fits into the wider corporate governance, risk management and internal control arenas.

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Table of Contents
The Essential Guide to Internal Auditing, Second Edition
List of Abbreviations

Chapter 1 – 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

Chapter 2 – Corporate Governance Perspectives
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

Chapter 3 – Managing Risk
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

Chapter 4 – Internal Controls
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

Chapter 5 – The Internal Audit Role
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

Chapter 6 – Professionalism
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

Chapter 7 – The Audit Approach
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

Chapter 8 – Setting an Audit Strategy
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

Chapter 9 – Audit Fieldwork
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

Chapter 10 – Meeting the Challenge
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

Appendix A – Auditing the Risk Management Process: A Case Study
Systems Related Business Objectives
Scope of the Audit
Audit Approach
Control Objective One
Control Objective Two
Control Objective Three
Control Objective Four

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