16 Dec Internal Auditing: Assurance & Advisory Services, Third Edition
Year of Publication: 2013
Author: Kurt R. Reding, Paul J. Sobel, Urton L. Anderson, Michael J. Head, Sridhar Ramamoorti, Mark Salamasick, Cris Riddle
Internal Auditing: Assurance & Advisory Services, Third Edition, continues to be the premier international textbook that supports the fast-growing global profession of internal auditing. Written through the collaboration of educators and practitioners, this textbook serves as a cornerstone for internal audit education. It covers key fundamentals of internal auditing that can be applied in an ever-changing business world, serving as a reference and training tool for internal audit practitioners.
The textbook is organised in three sections: Fundamental Internal Audit Concepts, Conducting Internal Audit Engagements, and Case Studies.It is accompanied by a DVD-ROM containing case studies, The IIA’s Code of Ethics and International Standards for the Professional Practice of Internal Auditing, and the leading generalised audit software packages, ACL, IDEA, and CCH TeamMate.
The third edition has been updated to reflect:
- The latest release of The IIA’s International Professional Practices Framework (IPPF)and COSO’s updated Internal Control – Integrated Framework.
- Emerging practices relating to governance, risk management, and control.
- The Three Lines of Defense model and how internal audit is positioned to add value within it.
- Emerging IT-related concepts and references to new Global Technology Audit Guides (GTAGs), the Guide to the Assessment of IT Risk (GAIT), and COBIT® 5.
- Fraud guidance provided in Managing the Business Risk of Fraud: A Practical Guide(cosponsored by The IIA, the AICPA, and the ACFE).
- A customised approach to conducting consulting engagements, which aligns with the latest IPPF.
- Internal audit’s use of TeamMate, the most widely used audit management software (included on a DVD-ROM).