Internal Auditing: Assurance and Consulting Services
This contemporary, state-of-the-art textbook provides the fundamental knowledge needed to succeed as entry-level internal audit professionals. This collaborative effort by educators and practitioners will reflect 21st century real-world auditing. Contents will include internal auditing theory, concepts, and applications - all intended to help users to begin to think like auditors. It includes extensive coverage of governance, risk management, and internal control; a risk-based, process and controls-focused internal audit approach; and integration of information technology (IT) and fraud risks, control activities, and auditing. The book's content also covers elements of the CIA examination. In addition to classroom use, this textbook is perfect for in-house training, and custom seminars.
Enterprise Risk Management - Integrated Framework
The 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.
Implementing the PPF, Second Edition
The information in this handbook is designed to serve as a practical guide for applying the Professional Practices Framework. This "crash course" outlines the specific actions auditors must take to comply with the Standards. In doing so, it reviews basic information on the essential elements required for providing effective internal audit services, discusses in depth those elements representing significant change, and provides specific tools and techniques for achieving compliance.
Internal Control - Integrated Framework
Explains the responsibilities everyone (management, board members, auditors, and legislators) has for the proper functioning and assessment of controls. It identifies five interrelated components of internal control - control environment, risk assessment, control activities, communication of pertinent information, and monitoring.
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 organizations do business including:
How the new definition of internal auditing is reshaping the profession.
What the new competency framework means to you and your organization.
Why alignment with management is essential for achieving organizational goals.
The implications of outsourcing your internal audit function.
What strategies and specialties are now a part of today's internal auditing practice.
Value-added approaches that are redefining your role as an internal auditor.
Audit Planning
Designed to help auditors in any type of business develop the essential understanding, capabilities, and tools needed to prepare credible, defensible audit plans, Audit Planning: A Risk-Based Approach helps auditors plan the audit process so that it makes a dynamic contribution to better governance, robust risk management, and more reliable controls.
Invaluable to internal auditors facing new demands in the workplace, this book is also a "hands-on" reference for external auditors, compliance teams, financial controllers, consultants, executives, small business owners, and others charged with reviewing and validating corporate governance, risk management, and controls.
Conflict Management and Negotiation Skills for Internal Auditors
This book represents the results of over 20 years working as a private consultant and trainer to the audit profession. The goals for this book are two-fold: to increase your understanding of how people think and act (including yourself), and to give a tremendous number of tips, practices, suggestions, ideas and skills that you may use appropriately to increase your relationship and get better audit results with your customers and clients, wherever they may reside.
Auditor's Risk Management Guide: Integrating Auditing and ERM (2007)
Auditor's Risk Management Guide is organized into two parts: Risk Management-Based Auditing and Case Studies. The first part provides a broad understanding of corporate governance, ERM principles, and different auditing approaches, and also provides step-by-step instructions on how to execute the risk management-based audit and a chapter on frequently asked questions. The second part includes 10 detailed case studies that illustrate the risk management-based audit methodology and tools in different scenarios, beginning with a business risk assessment and working through common audit areas such as closing the books, accounts payable, and accounts receivable. Practice Pointers and Observations provide additional commentary to assist the reader in understanding the methodology.
Intellectual Property: Auditing the Process
An organization should periodically audit intellectual property in order to help ensure that its rights are captured, preserved, safeguarded, and properly valued. When performing an audit of the intellectual property process the audit department must ensure that the staff performing the audit is qualified to do so. Additionally, the purpose of the audit should be well articulated prior to embarking on the effort.
Auditing Human Resources
Human resource management (HR) 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. This handbook is an essential tool for internal auditors to examine the technical and practical dimensions of the HR function and to create a comprehensive system that adds value to the organization.
Ethics and Compliance: Challenges for Internal Auditing
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 organizational 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.
Four Approaches to Enterprise Risk Management... and Opportunities in Sarbanes-Oxley Compliance
Enterprise Risk Management (ERM) does not have to be a resource intensive exercise! This is one of the key findings in this new book that gives valuable perspective on what ERM is and is not, as well as practical examples of how to go about it in a variety of organizations. The book includes myths and realities based on the author's assumptions and the realities he found; real ERM opportunities in SOX compliance and the right way to use an ERM framework, and four unique case studies that share techniques, insights, and lessons learned.
Essentials: An Internal Audit Operations Manual
Essentials: An Internal Audit Operations Manual is a compilation of sample resources, documents, reference materials, and ideas that can be used in whole, in part, or customized as input to developing a new internal audit activity manual or updating an existing one. 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 in Essentials: An Internal Audit Operations Manual. In fact, you should find a substantial amount of the material you will need to develop your own internal audit operations manual.
