Audit planning [[electronic resource] ] : a risk-based approach / / K.H. Spencer Pickett

• Record Nr.: UNINA9910831084503321
• Autore: Pickett K. H. Spencer
• Pubbl/distr/stampa: Hoboken, N.J., : Wiley, c2006
• ISBN: 1-119-20117-9; 1-280-34975-1; 9786610349753; 0-471-78431-1
• Edizione: [1st edition]
• Descrizione fisica: 1 online resource (306 p.)
• Collana: IIA (Institute of Internal Auditors) Series
• Disciplina: 657.458; 657/.458
• Soggetti: Auditing, Internal; Risk management - Auditing
• Lingua di pubblicazione: Inglese
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Note generali: Description based upon print version of record.
• Nota di bibliografia: Includes bibliographical references and index.
• Nota di contenuto: Audit Planning: A Risk-Based Approach; CONTENTS; PREFACE; LIST OF ABBREVIATIONS; Chapter 1: WHY RISK-BASED AUDIT PLANNING?; INTRODUCTION; RISK-BASED AUDIT-PLANNING MODEL: PHASE ONE; RISK-BASED AUDIT-PLANNING MODEL: PHASE TWO; RISK-BASED AUDIT-PLANNING MODEL: PHASE THREE; RISK-BASED AUDIT-PLANNING MODEL: PHASE FOUR; RISK-BASED AUDIT PLANNING MODEL: FINAL; SUMMARY; NOTES; Chapter 2: BASIC PLANNING TECHNIQUES; INTRODUCTION; BASIC PLANNING MODEL: PHASE ONE; BASIC PLANNING MODEL: PHASE TWO; BASIC PLANNING MODEL: PHASE THREE; BASIC PLANNING MODEL: PHASE FOUR; BASIC PLANNING MODEL: FINAL; SUMMARY; NOTESChapter 3: USING THE CORPORATE RISK REGISTER; INTRODUCTION; CORPORATE RISK REGISTER MODEL: PHASE ONE; CORPORATE RISK REGISTER MODEL: PHASE TWO; CORPORATE RISK REGISTER MODEL: PHASE THREE; CORPORATE RISK REGISTER MODEL: PHASE FOUR; CORPORATE RISK REGISTER MODEL: FINAL; SUMMARY; NOTES; Chapter 4: THE ANNUAL AUDIT PLAN; INTRODUCTION; ANNUAL AUDIT-PLANNING MODEL: PHASE ONE; ANNUAL AUDIT-PLANNING ; MODEL: PHASE TWO; ANNUAL AUDIT-PLANNING MODEL: PHASE THREE; ANNUAL AUDIT-PLANNING MODEL: PHASE FOUR; ANNUAL AUDIT-PLANNING MODEL: FINAL; SUMMARY; NOTES; Chapter 5: ENGAGEMENT PLANNING; INTRODUCTION; ENGAGEMENT PLANNING MODEL: PHASE ONEENGAGEMENT PLANNING MODEL: PHASE TWO; ENGAGEMENT PLANNING MODEL: PHASE THREE; ENGAGEMENT PLANNING MODEL: PHASE FOUR; ENGAGEMENT PLANNING MODEL: FINAL; SUMMARY; NOTES; Chapter 6: PROJECT MANAGEMENT; INTRODUCTION; PROJECT MANAGEMENT PLANNING MODEL: PHASE ONE; PROJECT MANAGEMENT PLANNING MODEL: PHASE TWO; PROJECT MANAGEMENT PLANNING MODEL: PHASE THREE; PROJECT MANAGEMENT PLANNING MODEL: PHASE FOUR; PROJECT MANAGEMENT PLANNING MODEL: FINAL; SUMMARY; NOTES; Chapter 7: KEEPING THE ACCENT ON RISK; INTRODUCTION; RISK FOCUS MODEL: PHASE ONE; RISK FOCUS MODEL: PHASE TWORISK FOCUS MODEL: PHASE THREE; RISK FOCUS MODEL: PHASE FOUR; RISK FOCUS MODEL: FINAL; SUMMARY; NOTES; Chapter 8: A HOLISTIC APPROACH TO RISK-BASED AUDIT PLANNING; INTRODUCTION; HOLISTIC RISK-BASED AUDIT PLANNING MODEL: PHASE ONE; HOLISTIC RISK-BASED AUDIT PLANNING MODEL: PHASE TWO; HOLISTIC RISK-BASED AUDIT PLANNING MODEL: PHASE THREE; HOLISTIC RISK-BASED AUDIT PLANNING MODEL: PHASE FOUR; HOLISTIC RISK-BASED AUDIT PLANNING MODEL: FINAL; SUMMARY; NOTES; Appendix A: APPLYING AN RBAP DIAGNOSTIC TOOL; INDEX
• Sommario/riassunto: More now than ever before, auditing is in the spotlight; legislators, regulators, and top executives in all types of businesses realize the importance of auditors in the governance and performance equation. Previously routine and formulaic, internal auditing is now high-profile and high-pressure! Being an auditor in today's complex, highly regulated business environment involves more than crunching the numbers and balancing the books-it requires ensuring that appropriate checks and balances are in place to manage risk throughout the organization.Designed to help auditors in any type of