|The IIA's International Professional Practices Framework (IPPF)
The IIA's International Professional Practices Framework (IPPF) is the authoritative guidance on the internal audit profession. The IPPF presents current, relevant, internationally consistent informationthat is required by internal audit professionals worldwide.
The IPPF includes mandatory and strongly recommended guidance:
|CIA Model Exam Questions- IPPF Aligned
CIA Model Exam Questions- IPPF Aligned features 400 sample CIA questions (100 questions per exam part), along with expanded solutions, and reflects current content as defined in the CIA syllabus. It is intended as a means of familiarising interested parties with the content and format of the CIA exam. It is not meant to replace the material supplied by other providers of CIA exam review materials. The questions in this publication, whether new or adapted from earlier CIA exams, are simply representative of the format, length, and content of questions that a CIA candidate can expect to see on future exams.
|Audit Committee Reporting: A Guide for Internal Auditing
How does internal auditing deliver clear messages to the audit committee - messages that support good governance and deliver on internal auditing’s mission? Audit Committee Reporting: A Guide for Internal Auditing helps readers not only to answer this question, but also to fashion a comprehensive approach to audit committee reporting.
|Auditing Compensation and Benefits Programs
Internal auditors are beginning to recognise that there are major organisational risks and costs associated with administering compensation and benefits programs, and are adjusting their efforts according. Inappropriate management of salary and benefits costs, which often make up a large portion of the overall budget, can have a significant financial impact on an organisation. Additionally, the numerous laws governing compensation and benefits administration make compliance a key concern.
Auditing Compensation and Benefits Programs provides detailed information on auditing these key human resources (HR) functional areas. The book includes:
|Performance Auditing: A Measurement Approach, 2nd Edition
In this valuable resource, performance audit concepts and practice aids as well as those being applied in leading audit organisations are presented. While the discussion is focused on performance audits in governmental environments, the content is applicable to auditing in any private sector organisation or public sector agency.
Developed for the practitioner and trainer, Performance Auditing: A Measurement Approach, 2nd Edition, emphasises the use of measurement and comparison in performance assessment. It provides auditors with practical guidance for conducting performance audits in accordance with the Government Auditing Standards.
This unique publication provides practical, in-depth guidance that applies to practitioners at every level and is perfect for use as a guide in planning performance audit assignments, doing fieldwork, and writing reports. The easy-to-follow structure of the individual chapters makes this book ready for use in a training course or as reference material.
|Essentials: An Internal Audit Operations Manual
Essentials: An Internal Audit Operations Manual is available in CD-ROM format and is an extensive compilation of resource material for internal auditors looking to improve operations thorough creating or updating their own manual, policies and procedures as well as practices.
It also provides some model practices as guidance for internal audit practitioners. You will find samples of most of the policies and procedures your department may wish to use and also a substantial amount of the material you will need to develop your own internal audit operations manual.The manual content is divided into the following sections:
|Auditing Human Resources, 2nd Edition
This Auditing Human Resources handbook is an essential tool for internal auditors to examine the technical and practical dimensions of the Human Resources (HR) function and to create a comprehensive system that adds value to the organisation.
Human resource management covers a broad spectrum of workforce activities. Despite its integral role, HR is often considered a “soft” area and management may not understand the inherent risks involved with this function, including employment law issues, compensation and benefit plan design, recordkeeping and potential fraud issues.
In today’s environment, some new issues have moved to the forefront in HR, including executive management ethics, health-care costs and reform, and HR outsourcing. Organisations should audit the HR function to perform routine checkups (uncover any unfavorable conditions and set up a treatment plan), determine how to best align HR operations with organisational goals, and ensure compliance with federal and state employment regulations.
In this 2nd Edition, author Kelli Vito includes:
|Enterprise Risk Management - Integrated Framework
The COSO Enterprise Risk Management-Integrated Framework defines essential ERM components, discusses key ERM principles and concepts, suggests a common ERM language, and provides clear direction and guidance for enterprise risk management. The enterprise risk management framework expands on internal control, providing a more robust and extensive focus on the broader subject of enterprise risk management. Whilst it is not intended to and does not replace the internal control framework, but rather incorporates the internal control framework within it, companies may decide to look to this enterprise risk management framework both to satisfy their internal control needs and to move toward a fuller risk management process.
|Internal Control - Integrated Framework
This landmark report was commissioned by the Committee on Sponsoring Organisations of the Treadway Commission (COSO). It establishes a common definition of internal control that services the needs of different parties for assessing and improving their control systems.
COSO's groundbreaking report includes:
|Sawyer's Internal Auditing, 5th Edition
Sawyer's Internal Auditing, 5th Edition provides a new global perspective that reflects the evolutionary changes in the way organisations do business including:
|Computer Aided Fraud Prevention and Detection: A Step by Step Guide
Using software to detect improper transactions are techniques that have grown in importance for fraud examiners. This book provides fraud examiners and auditors with step-by-step guidance on using data extraction and software to detect and prevent fraud. Its implementation guidance is supplemented by more than 60 case studies. Plus, it enables readers to use data to identify known and unknown symptoms of fraud. Auditors and fraud examiners will discover how to leverage data analysis as a powerful tool to detect and prevent fraud from occurring in any organisation.
|Ethics and Compliance: Challenges for Internal Auditing
Over the last few years, the subject of ethics and compliance in organisations of various kinds and sizes has greatly increased in visibility and importance for practitioners of governance, their advisors and mentors, for monitors of ethics and compliance processes, and for those responsible for oversight. The parade of business scandals and ethical lapses that has seemed to continue without significant letup has led to continued legislative and regulatory mandates for improved governance practices.
Practitioners of internal auditing, as significant components of governance processes, and also persons in related fields, need to be particularly aware of all developments affecting organisational ethics and compliance. Members of audit committees, corporate counsel, and external auditors should also be knowledgeable about matters concerning ethics and compliance, as their responsibilities in ethics and compliance are also increasing.