New Publications

New Publications

The IIA’s Global Internal Audit Survey: A Component of the CBOK Study 2010 Bundle
This is the most comprehensive study ever to capture current perspectives and opinions from a large cross-section of practicing internal auditors, internal audit service providers, and academics about the nature and scope of assurance and consulting activities on the profession’s status worldwide.
The IIA’s Global Internal Audit Survey: A Component of the CBOK Study 2010 Bundle includes the 6 reports:

Characteristics of an Internal Audit Activity examines the demographics and other attributes of the worldwide population of internal auditors and what this means for the internal audit profession.
Core Competencies for Today’s Internal Auditor defines the attributes of an effective internal audit activity and what internal auditors really need to know to perform their jobs with due care while adding value to their respective organisations.
Measuring Internal Auditing’s Value focuses on the value of internal auditing under dynamic business conditions by presenting the key elements, criteria, and drivers of the value delivered by an internal audit activity and what needs to be done to maintain the profession’s continuing relevance.
What’s Next for Internal Auditing?provides forward-looking insight identifying perceived changes in the roles of the internal audit activity over the next five years, changing stakeholder expectations, and what internal auditing must do to adapt itself in a resilient fashion.
Imperatives for Change: The IIA’s Global Internal Audit Survey in Action contains conclusions, observations, and recommendations for the internal audit activity to anticipate and match organisations’ fast-changing needs to strategically position the profession for the long term.

A Call to Action: Stakeholders’ Expectations and Perceptions Study focuses on the value of internal auditing from the perspective of US stakeholders such as Chief Executive Officers and Audit Committee Members

Auditing Social Media: A Governance and Risk Guide
When it comes to business communication, social media has transformed how consumers interact with corporations, governments, traditional media, and each other. The game has changed—organisations and traditional broadcast media no longer control the message, consumers do—telling it like it is instantly—through uploaded text, images, audio, and video content, and, let’s not forget, instant global reach.

If you want your organisation to stay ahead in the game, then this one-stop guide will help your organisation navigate through the maze of risks and governances surrounding social media. Auditing Social Media explains how your organisation can thoroughly ensure it has the adequate measures in place to capitalize on social media while protecting itself from excessive risk.

Authors Peter Scott and Mike Jacka provide a solid overview and the tools you need to:

Evaluate the opportunities and risks of social media
Develop a strategic approach that best addresses these issues
Use social media as a tool—and monitor its use
Comply with Federal Trade Commission guidelines
Gain significant strategic value from social media
Ensure social media aligns with your business’s strategies, goals, and objectives
Implement tracking with the right metrics

The bottom line for your business’s bottom line isn’t if it’s going to participate in social media. If you want to matter in your industry, it’s go time! From delivering value to governance, Auditing Social Media equips you to successfully partner with your business in achieving its social media goals.

A New Auditor’s Guide to Planning, Performing, and Presenting IT Audits
A New Auditor’s Guide to Planning, Performing, and Presenting IT Audits is primarily based on:

The IIA’s International Professional Practices Framework (IPPF)
The IIA’s Global Technology Audit Guides (GTAGs)
ISACA’s IS Guidelines, Standards, and Procedures
Guidance issued by the Committee of Sponsoring Organisations of the Treadway Commission (COSO)

Other relevant recognised industry standards and organisations

This book uses a simplified four-layer technology model of networks, operating systems, databases, and applications. It provides easily understandable concepts of the technology environment that can be applied in most organisations with little modification.

The book is organised into four main sections:

Section I	:	Understanding Technology in the Context of Internal Auditing
Section II	:	Planning a Technology Audit
Section III	:	Performing a Technology Audit
Section IV	:	Presenting a Technology Audit

Each section is broken up into chapters that address a specific concept or technology related to the section topic necessary to perform a reasonable IT audit. The structure is directly related to The IIA’s Performance Standards 2200: Engagement Planning, 2300: Performing the Engagement, and 2400: Communicating Results. The book also contains a detailed bibliography and reference section that provides a listing of useful materials that can be used for further research and learning.

Information technology is a highly dynamic, rapidly changing environment. IT auditors are expected to stay current with the latest tools, technologies, and trends, and may need to do additional research to prepare for specific audits. This book is designed to help aspiring and active internal auditors take a step back and understand the general process and activities involved in conducting an audit around technology.

Best Practices: Evaluating the Corporate Culture
Best Practices: Evaluating the Corporate Culture presents soft control evaluation techniques that have been proven effective in a variety of organisations. Readers will gain insight into how to tailor a technique to their own organisation by seeing how similar results are achieved in different organisations. This book argues that evaluating the corporate culture is an internal audit best practice and gives practical examples of how this can be done.

Evaluating soft controls - tone at the top, the organisation’s ethical climate, and management’s philosophy and operating style - and reporting weaknesses to those accountable is perhaps the greatest challenge internal auditors have ever faced. Traditional auditors believe we cannot and should not try to do this because of the subjectivity involved. Best practice audit departments like those featured in this book, however, have found ways to do so effectively. Highlights include:

The nature of soft controls and why internal auditors need to evaluate them.
Using surveys and interviews to evaluate soft controls within a specific area or process.
Using surveys and interviews to evaluate entity-level soft controls.
Using a combination of surveys, interviews, and workshops during audit projects and for entity-level reviews.
Guidelines for using each of the techniques.
Proven soft control evaluation tools from 21 organisations.

Using Surveys in Internal Audits
Internal auditors are increasingly using surveys to assess objective and subjective data, and to review intangible topics such as the ethical environment and entity-level controls, which require examining soft controls such as integrity, values, accountability, and competence. Using Surveys in Internal Audits describes the do’s and don’ts of using surveys, captures best practices from survey respondents, and discusses what mistakes to avoid. Narrative case studies from companies that use surveys are included at the end of each chapter and sample surveys are included as appendices.

The chapters provide key concepts and useful tips on:

Designing and conducting surveys.
Advantages and disadvantages of different types of surveys.
Field testing.
Designing questions for better readability.
Avoiding getting false or biased responses.
Managing, analysing, and reporting survey results.

This handbook will help those who are considering using surveys, those who may be asked to conduct surveys, or those who want to enhance their techniques.

Enterprise Risk Management and COSO: A Guide for Directors, Executives and Practitioners
Optimally manage your company's risks, even in the worst of economic conditions.

There has never been a stronger need for sound risk management than now. Today's organisations are expected to manage a variety of risks that were unthinkable a decade ago. Insightful and compelling, Enterprise Risk Management and COSO reveals how to:

Successfully incorporate enterprise risk management into your organisation's culture
Foster an environment that rewards open discussion of risks rather than concealment of them
Quantitatively model risks and effectiveness of internal controls
Best discern where risk management resources should be dedicated to minimise occurrence of risk-based events
Test predictive models through empirical data

A Few Good Words: How Internal Auditors Can Write Better, More Insightful Reports
This book will help internal auditors learn key strategies and skills for writing effective internal audit reports and for managing report writers. A range of issues is covered: from organisation to clarity, from tone to proofreading. Throughout, realistic examples support sound, contemporary writing theory.

This book is organised into four parts:

Part One	:	Audit-Report Content and Organisation
Part Two	:	Audit-Report Quality
Part Three	:	The Audit-Report Process
Part Four	:	Other Communications

The author, Sally Cutler, draws on her years of consulting with and providing training for internal auditors—as well as on her formal education in writing—to provide advice that is at once insightful and down-to-earth. A useful addition to any internal audit library,

A Few Good Words will help new and experienced report writers to develop, write, and polish reports that communicate essential messages readably and persuasively. It also will help those managing report writers, providing insights on reviewing and editing as well as benchmarks for writing quality.

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