LEADER 01148nam0-2200373---450 001 990010068960403321 005 20191016122734.0 010 $a978-88-99471-03-3 035 $a001006896 035 $aFED01001006896 035 $a(Aleph)001006896FED01 035 $a001006896 100 $a20160505d2016----km-y0itay50------ba 101 0 $aita 102 $aIT 105 $aa-------011yy 200 1 $aDue maestri del diritto$eFilippo Carlo Gallo e Gastone Cottino$fa cura di Fausto Goria, Roberto Weigmann 210 $aTorino$cAccademia delle scienze di Torino$d2016 215 $a91 p.$cill.$d24 cm 225 1 $aQuaderni$fAccademia delle scienze di Torino$v24 610 0 $aGallo, Filippo Carlo$aCelebrazioni 610 0 $aCottino, Gastone$aCelebrazioni 676 $a340.0922$v19 702 1$aWeigmann,$bRoberto 702 1$aGoria,$bFausto 801 0$aIT$bUNINA$gRICA$2UNIMARC 901 $aBK 912 $a990010068960403321 952 $a340 GOR 1$bBIBL.2016/145$fFLFBC 952 $a60 PER. IT. 59/2$b114/2016$fFAGBC 959 $aFLFBC 959 $aFAGBC 996 $aDue maestri del diritto$91494681 997 $aUNINA LEADER 05611nam 2200745Ia 450 001 9910457960403321 005 20200520144314.0 010 $a1-119-97384-8 010 $a1-119-97382-1 010 $a1-283-40511-3 010 $a9786613405111 010 $a1-119-97705-3 035 $a(CKB)2550000000064856 035 $a(EBL)706798 035 $a(OCoLC)769189291 035 $a(SSID)ssj0000621560 035 $a(PQKBManifestationID)11371952 035 $a(PQKBTitleCode)TC0000621560 035 $a(PQKBWorkID)10637042 035 $a(PQKB)10619392 035 $a(MiAaPQ)EBC706798 035 $a(WaSeSS)IndRDA00116304 035 $a(CaSebORM)9781119973829 035 $a(MiAaPQ)EBC4041426 035 $a(Au-PeEL)EBL706798 035 $a(CaPaEBR)ebr10510628 035 $a(Au-PeEL)EBL4041426 035 $a(CaPaEBR)ebr11114295 035 $a(CaONFJC)MIL340511 035 $a(OCoLC)880753438 035 $a(EXLCZ)992550000000064856 100 $a20101120d2011 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 14$aThe essential guide to internal auditing$b[electronic resource] /$fSpencer Pickett 205 $a2nd ed. 210 $aChichester, West Sussex $cWiley$d2011 215 $a1 online resource (381 p.) 300 $aDescription based upon print version of record. 311 $a0-470-74693-9 320 $aIncludes bibliographical references and index. 327 $aTHE ESSENTIAL GUIDE TO INTERNAL AUDITING; CONTENTS; List of Abbreviations; 1 Introduction; Introduction; 1.1 Reasoning behind the Book; 1.2 The IIA Standards and Links to the Book; 1.3 How to Navigate around the Book; 1.4 The Essential Guide as a Development Tool; 1.5 The Development of Internal Auditing; Summary and Conclusions; Endnotes; 2 Corporate Governance Perspectives; Introduction; 2.1 The Agency Model; 2.2 Corporate Ethics and Accountability; 2.3 International Scandals and Their Impact; 2.4 Models of Corporate Governance; 2.5 The Institute of Internal Auditors; 2.6 The External Audit 327 $a2.7 The Audit Committee2.8 Internal Audit; 2.9 The Link to Risk Management and Internal Control; 2.10 Reporting on Governance, Risk and Internal Controls; 2.11 New Developments; Summary and Conclusions; Endnotes; 3 Managing Risk; Introduction; 3.1 What is Risk?; 3.2 The Risk Challenge; 3.3 Risk Management Process; 3.4 Mitigation through Controls; 3.5 Risk Registers and Appetites; 3.6 The Risk Policy; 3.7 Enterprise-Wide Risk Management; 3.8 Control Self-Assessment; 3.9 Embedding Risk Management; 3.10 The Internal Audit Role in Risk Management; 3.11 New Developments; Summary and Conclusions 327 $aEndnotes4 Internal Controls; Introduction; 4.1 Why Controls?; 4.2 Control Framework - COSO; 4.3 Control Framework - CoCo; 4.4 Other Control Models; 4.5 Links to Risk Management; 4.6 Control Mechanisms; 4.7 Importance of Procedures; 4.8 Integrating Controls; 4.9 The Fallacy of Perfection; 4.10 The Complete Control Model; 4.11 New Developments; Summary and Conclusions; Endnotes; 5 The Internal Audit Role; Introduction; 5.1 Defining Internal Audit; 5.2 The Four Main Elements; 5.3 The Audit Charter; 5.4 Audit Services; 5.5 Independence; 5.6 Audit Ethics; 5.7 Police Officer versus Consultant 327 $a5.8 Managing Expectations through Web Design5.9 Audit Competencies; 5.10 Training and Development; 5.11 New Developments; Summary and Conclusions; Endnotes; 6 Professionalism; Introduction; 6.1 Audit Professionalism; 6.2 Internal Auditing Standards; 6.3 Due Professional Care; 6.4 Professional Consulting Services; 6.5 The Quality Concept; 6.6 Supervision; 6.7 Internal Review; 6.8 External Reviews; 6.9 Marketing the Audit Role; 6.10 Creating the Audit Image; 6.11 New Developments; Summary and Conclusions; Endnotes; 7 The Audit Approach; Introduction; 7.1 The Risk-Based Systems Approach 327 $a7.2 Control Risk Self-Assessment (CRSA)7.3 The CRSA Process; 7.4 Integrating Self-Assessment and Audit; 7.5 Fraud Investigations; 7.6 Information Systems Auditing; 7.7 Compliance; 7.8 Value for Money (VFM); 7.9 The Consulting Approach; 7.10 The 'Right' Structure; 7.11 New Developments; Summary and Conclusions; Endnotes; 8 Setting an Audit Strategy; Introduction; 8.1 Risk-Based Strategic Planning; 8.2 Resourcing the Strategy; 8.3 Managing Performance; 8.4 The Auditor Appraisal Scheme; 8.5 Methods of Staff Appraisal; 8.6 The Audit Manual; 8.7 Time Monitoring System; 8.8 Audit Planning Process 327 $a8.9 The Annual Audit Plan 330 $aThe Second Edition of The Essential Guide to Internal Auditing is a condensed version of the Handbook of Internal Auditing, Third Edition. It shows internal auditors and students in the field how to understand the audit context and how this context fits into the wider corporate agenda. The new context is set firmly within the corporate governance, risk management, and internal control arena. The new edition includes expanded coverage on risk management and is updated throughout to reflect the new IIA standards and current practice advisories. It also includes many helpful models, 606 $aAuditing, Internal 606 $aAuditing 608 $aElectronic books. 615 0$aAuditing, Internal. 615 0$aAuditing. 676 $a657.458 700 $aPickett$b K. H. Spencer$0847386 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910457960403321 996 $aThe essential guide to internal auditing$91892815 997 $aUNINA LEADER 03552 am 2200481 n 450 001 9910619498503321 005 20220720 010 $a2-7535-8900-3 024 7 $a10.4000/books.pur.174941 035 $a(CKB)4100000012897359 035 $a(FrMaCLE)OB-pur-174941 035 $a(oapen)https://directory.doabooks.org/handle/20.500.12854/95201 035 $a(PPN)267226144 035 $a(EXLCZ)994100000012897359 100 $a20221027j|||||||| ||| 0 101 0 $afre 135 $auu||||||m|||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aPeindre en leur âme des fantômes $eImage et éducation militante pendant les guerres de Religion /$fFlorence Buttay 210 $aRennes $cPresses universitaires de Rennes$d2022 215 $a1 online resource (376 p.) 225 1 $aHistoire 311 $a2-7535-6528-7 330 $aCe livre s?interroge sur les techniques de mobilisation de la jeunesse pendant les guerres de Religion et sur leur efficacité. On sait que les enfants ont été impliqués dans les violences pour contribuer à la justification des actes des adultes. Mais on s?est peu intéressé à l?école durant ces conflits. Comment enseigne-t-on pendant les guerres de Religion ? Comment la pédagogie est-elle mise au service de la mobilisation de la jeunesse ? Un ensemble de documents exceptionnels, des recueils de compositions des élèves du collège des jésuites à Paris, datant des années 1590 et 1592, permet de suivre une tentative d?inscrire durablement dans la mémoire des jeunes catholiques les motifs de la détestation de l?ennemi, afin de former de futurs acteurs intransigeants du monde. Ces exercices ont fait l?objet d?expositions ouvertes au public et accompagnées de performances musicales et théâtrales. On y retrouve les efforts des jésuites pour convertir la culture humaniste, dans ses formes les plus séduisantes, en armes de combat pour la foi. Mais on y voit aussi les échos d?une vaste circulation de textes et d?images polémiques, que les partis ? protestants, catholiques ou « politiques » ? s?échangent et adaptent au gré des besoins. Pour apprendre à reconnaître et à haïr l?ennemi, intérieur et extérieur, les enfants sont invités à composer devinettes, emblèmes et hiéroglyphes. Le patient travail de chiffrement et déchiffrement fonctionne comme un exercice de méditation sur les motifs de la haine. Le pouvoir des énigmes est donc moins de convaincre d?éventuels contradicteurs que de dessiner une communauté et de renforcer l?identité politique et religieuse des enfants qui les composent. Alors qu?après la victoire d?Henri IV, les ennemis des jésuites ont vivement dénoncé leur enseignement pernicieux, que peut-on dire de l?efficacité de cette pédagogie ? En suivant le destin d?un certain nombre d?élèves, et en tentant des rapprochements avec des situations plus contemporaines,? 606 $aHistory 606 $aReligion et société 606 $aHistoire moderne 606 $aguerres de religion 610 $aReligion et société 610 $aHistoire moderne 610 $aguerres de religion 615 4$aHistory 615 4$aReligion et société 615 4$aHistoire moderne 615 4$aguerres de religion 700 $aButtay$b Florence$01316468 801 0$bFR-FrMaCLE 906 $aBOOK 912 $a9910619498503321 996 $aPeindre en leur âme des fantômes$93087567 997 $aUNINA