Internal Auditing: An Integrated Approach

Front Cover
Juta and Company Ltd, 2007 - Auditing, Internal - 432 pages
Book & CD. This book is designed primarily for undergraduate and postgraduate students intending to pursue a career in internal auditing, as well as those chartered accountants with a specialist interest in governance and control issues. This book covers the basic concepts, philosophy and principles underlying the practice of internal auditing -- the relationships between the internal auditor, management and the external auditor. In addition, the student will gain a knowledge and understanding of the nature of an organisation. Risk management and the role of internal auditing in managing organisational risks in the context of current developments in corporate governance in both the public and private sectors are dealt with. The book is now prescribed for those studying for the Certified Internal Auditor professional qualification since it addresses the syllabus requirements of the Institute of Internal Auditors (IIA) and the Standards for the Professional Practice of Internal Auditing and Competency Framework for Internal Auditors. This book represents a practical integrated approach to the Institute of Internal Auditors' recommended internal audit approach, and may be implemented within an internal audit department in a cost-effective manner. Accordingly, the text may be useful as a reference manual for internal audits in practice.
 

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Contents

The Relationship of lnternal Audit to the External Auditor
10
Ethical Theories
21
Performance Objectives
34
Conducting a Risk Assessment
50
Other Selfassessment Methods
63
Communication
71
Competitive Strategies
86
Organizational Behavior
99
lnternal Audit Programs to Evaluate the Effectiveness of Controls
215
Batch vs Online
228
Auditing General and Application Controls
231
Microbased Systems
249
Business Continuity Planning
265
Fraud Auditing
289
Codes of Conduct
299
Polygraph Testing
305

Values and Job Satisfaction
112
Negotiation Skills
117
Quality Audits
130
Audit Evaluation 1 44
144
Engagement Planning
151
Types of Followup Action 1 64
164
Simulations
177
The Nature of lnternal Controls 1 45
184
Board Committees
188
lnternal Controls over Financial Reporting
202
IT Fraud Investigation
313
Appendices
321
Practice Advisories
339
Appendix E Sample lnternal Audit Charter
346
Appendix G General Standards of Completion
354
Sample Job Descriptions
368
Appendix J Sample Engagement Contract
380
CAATs Case Study with lDEA CD
388
Index
417
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