The Internal Auditing Handbook

K. H. Spencer Pickett 지음

Wiley 2010년 09월 07일 출간

작품소개

책소개

The first edition of The Internal Auditing Handbook received wide acclaim from readers and became established as one of the definitive publications on internal auditing. The second edition was released soon after to reflect the rapid progress of the internal audit profession. There have been a number of significant changes in the practice of internal auditing since publication of the second edition and this revised third edition reflects those changes. The third edition of The Internal Auditing Handbook retains all the detailed material that formed the basis of the second edition and has been updated to reflect the Institute of Internal Auditor-s (IIA) International Standards for the Professional Practice of Internal Auditing. Each chapter has a section on new developments to reflect changes that have occurred over the last few years. The key role of auditors in reviewing corporate governance and risk management is discussed in conjunction with the elevation of the status of the chief audit executive and heightened expectations from boards and audit committees. Another new feature is a series of multi-choice questions that have been developed and included at the end of each chapter.This edition of The Internal Auditing Handbook will prove to be an indispensable reference for both new and experienced auditors, as well as business managers, members of audit committees, control and compliance teams, and all those who may have an interest in promoting corporate governance.

목차

List of Abbreviations xiForeword to Second Edition xvAcknowledgements xvii1 Introduction 1Introduction 11.1 Reasoning behind the Book 21.2 The IIA Standards and Links to the Book 31.3 How to Navigate around the Book 41.4 The Handbook as a Development Tool 71.5 The Development of Internal Auditing 7Summary and Conclusions 19References 212 Corporate Governance Perspectives 23Introduction 232.1 The Agency Concept 242.2 Corporate Ethics and Accountability 292.3 International Scandals and their Impact 392.4 Models of Corporate Governance 472.5 Putting Governance into Practice 732.6 The External Audit 872.7 The Audit Committee 1202.8 Internal Audit 1362.9 The Link to Risk Management and Internal Control 1412.10 Reporting on Internal Controls 1422.11 New Developments 146Summary and Conclusions 159Assignment Questions 161Multi-choice Questions 161References 1683 Managing Risk 173Introduction 1733.1 What Is Risk? 1753.2 The Risk Challenge 1763.3 Risk Management and Residual Risk 1793.4 Mitigation through Controls 1823.5 Risk Registers and Appetites 1863.6 The Risk Policy 1923.7 Enterprise-wide Risk Management 2033.8 Control Self-assessment 2133.9 Embedded Risk Management 2183.10 The Internal Audit Role in Risk Management 2213.11 New Developments 230Summary and Conclusions 236Assignment Questions 237Multi-choice Questions 238References 2424 Internal Controls 245Introduction 2454.1 Why Controls? 2454.2 Control Framework &n- COSO 2554.3 Control Framework &n- CoCo 2644.4 Other Control Models 2674.5 Links to Risk Management 2724.6 Control Mechanisms 2744.7 Importance of Procedures 2854.8 Integrating Controls 287

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저자(글) K. H. Spencer Pickett

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K H Spencer Pickett MSc FCCA MIIA FIIA CFE ASSOC.CIPD (London, UK) is a course director specialising in internal audit, risk management and fraud awareness training. Spencer has authored 12 books published by John Wiley and Sons (Inc and UK). He is a member of ACCA Corporate Governance and Risk Management Committee, a member of ACCA Internal Audit Members Network, and is an executive committee member of the UK-s Control Risk Self Assessment Forum.