LEADER 05619nam 2200757Ia 450 001 9910818987203321 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(WaSeSS)IndRDA00116304 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(CaSebORM)9781119973829 035 $a(MiAaPQ)EBC706798 035 $a(MiAaPQ)EBC4041426 035 $a(OCoLC)876830821 035 $a(OCoLC)ocn876830821 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 /$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 $aAuditing 615 0$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 $a9910818987203321 996 $aThe essential guide to internal auditing$94120858 997 $aUNINA