Internal Auditor At Work
A clear, accessible guide to the roles and responsibilities of today's internal auditor\ At a time when companies are seeking to reevaluate their practices and add value to their audit processes, The Internal Auditor at Work represents an invaluable, user-friendly, and up-to-date guidebook for the internal auditing professional to refine and rethink both day-to-day methods and the underlying significance of the job.\ Each chapter of this in-depth, functional analysis contains numerous...
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A clear, accessible guide to the roles and responsibilities of today's internal auditor At a time when companies are seeking to reevaluate their practices and add value to their audit processes, The Internal Auditor at Work represents an invaluable, user-friendly, and up-to-date guidebook for the internal auditing professional to refine and rethink both day-to-day methods and the underlying significance of the job. Each chapter of this in-depth, functional analysis contains numerous resources to guide the reader toward greater understanding and performance. Discussion questions promote dialogue among auditing professionals on the various topics covered. Top ten considerations lists recap the important points of each chapter. And end-of-chapter exercises are especially valuable to new internal auditors in that they facilitate self-development and application of principles covered. Written in partnership with the Institute of Internal Auditors with special attention to its revised standards and guidelines, The Internal Auditor at Work includes chapters on: The audit context The strategic dimension Quality and audit competence The audit process The audit proposition And more In a business environment currently undergoing major reevaluation, The Internal Auditor at Work provides an invaluable tool for internal auditing professionals and all others with an interest in adding value to their organizational processes.
List of AbbreviationsCh. 1Introduction1Sect. 1About the Book1Sect. 2The New Internal Auditor2Sect. 3The Challenges of a Career in Internal Auditing4Sect. 4Popular Misconceptions6Sect. 5A Brief History of Internal Auditing10Sect. 6The Importance of Tracking New Developments14Sect. 7The Audit Model17Sect. 8Summary: Top Ten Considerations19Sect. 9Your Personal Development Exercises20Ch. 2The Audit Context23Sect. 1The Growth of Corporate Governance23Sect. 2Understanding Societal Expectations24Sect. 3The Global Dimension29Sect. 4Impact on the Board and Senior Management33Sect. 5The Role of the Audit Committee34Sect. 6Risk Management: The Key to Success39Sect. 7Understanding Internal Controls44Sect. 8Defining the Internal Audit Role50Sect. 9External Audit55Sect. 10The Value-Add Proposition59Sect. 11The Audit Model62Sect. 12Summary: Top Ten Considerations65Sect. 13Your Personal Development Exercises67Ch. 3The Strategic Dimension69Sect. 1Approaches to Internal Audit Work69Sect. 2Risk-Based Systems Approach71Sect. 3Consulting Services74Sect. 4Compliance79Sect. 5Fraud and Abuse82Sect. 6Information Systems87Sect. 7CSA Workshops91Sect. 8Developing an Integrated Approach96Sect. 9The Audit Model100Sect. 10Summary: Top Ten Considerations103Sect. 11Your Personal Development Exercises106Ch. 4Quality Assurance and Audit Competence109Sect. 1The Quality Concept109Sect. 2Professional Internal Auditing Standards110Sect. 3Documentation Standards and Review113Sect. 4Internal and External Reviews125Sect. 5Audit Competence129Sect. 6Interviewing132Sect. 7The Audit Model140Sect. 8Summary: Top Ten Considerations143Sect. 9Your Personal Development Exercises146Ch. 5The Audit Process151Sect. 1The Audit Process151Sect. 2Risk-Based Strategies152Sect. 3Preliminary Surveys162Sect. 4Developing Assignment Plans168Sect. 5Audit Fieldwork180Sect. 6Developing Findings214Sect. 7Audit Reporting and Follow-Up222Sect. 8The Audit Model241Sect. 9Summary: Top Ten Considerations244Sect. 10Your Personal Development Exercises248Ch. 6The Audit Proposition253Sect. 1Impacting Corporate Governance253Sect. 2Supporting the Board and the Audit Committee255Sect. 3Providing Assurances on Controls258Sect. 4Making Risk Management Work261Sect. 5Partnerships with Management265Sect. 6The Global Audit Community267Sect. 7Future Directions and Challenges268Sect. 8The Final Audit Model273Sect. 9Summary: Top Ten Considerations279Sect. 10Your Personal Development Exercises281Index283
