{"text_format":"2","workbook":"xls","n_sheets":1,"sheets":["report2"],"not_rendered":{"charts":0,"images":0,"macros":0,"external_links":1,"defined_names":1,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"run_cost":"one","rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900","formulas":"cached_only"}

{"sheet":"report2","index":0,"n_rows":22,"n_cols":5,"rows_kept":22,"cut":false,"hidden":false,"merged":[[0,2,0,3],[0,4,0,5],[1,2,1,3],[1,4,1,5],[2,2,2,3],[2,4,2,5],[3,2,3,3],[5,2,5,3],[8,2,8,3],[9,2,9,3],[10,2,10,3],[11,2,11,3],[13,2,13,3],[14,2,14,3],[17,2,17,3]],"flags":["formulas_cached_only"]}
[null,"1.","Record Nr.",null,"UNINA9910678013203321"]
[null,null,"Autore",null,"Mainardi Robert L. <1964->"]
[null,null,"Titolo",null,"Beyond audit : auditing remotely and delivering value / / Robert L. Mainardi"]
[null,null,"Pubbl/distr/stampa",null,"Hoboken, New Jersey : , : Wiley, , [2021]"]
[{"$nulls":4},"©2021"]
[null,null,"ISBN",null,"1-119-78961-3"]
[{"$nulls":4},"1-119-78963-X"]
[{"$nulls":4},"1-119-78962-1"]
[null,null,"Descrizione fisica",null,"1 online resource (259 pages)"]
[null,null,"Collana",null,"Wiley Corporate F&a"]
[null,null,"Disciplina",null,"657.458"]
[null,null,"Soggetti",null,"Auditing, Internal"]
[{"$nulls":4},"Auditing"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Includes index."]
[null,null,"Nota di contenuto",null,"Meeting 50 Audit Status Memos 53 Remote Auditor Skills Profile 54 Beyond Audit Development Plan 59 Chapter 5: The Methodology - Objective Recognition 61 Improving the Audit Process 61 Beyond Audit - ORC Model 62 Identifying the Business Objective 66 Business Objective Identification Challenge 69 Business Objective Identification in a Remote Audit 70 Business Process Risks 73 Business Process Controls 75 Completing the Audit Planning 77 Chapter 6: Audit Fieldwork 79 Fieldwork Communication 82 Fieldwork Responsibilities 84 Workpaper Requirements 85 Beyond Audit - Baseline Workpaper Components 86 Sufficient Evidence 91 Workpaper Self-Review and Keys 93 Beyond Audit - Top 10 Keys to Managing Fieldwork 93 Chapter 7: The Methodology - Partner Results 101 Communicating Audit Results 101 Understanding"]
[{"$nulls":4},"The Audit Report Phase 102 Audit Report Foundation 104 Beyond Audit - Issue Discussion Keys 105 Audit Reporting throughout an Audit 106 Effective Internal Audit Report Components 107 Audit Report Challenges 119 Chapter 8: Internal Audit Value 121 Defining Real Action 122 Steps in Creating an Action Plan 125 Action Plan Adoption Process 130 CA Methodology Overview 132 Action Plan Tracking 137 Chapter 9: Internal Audit Dashboards 141 Dashboard Defined 142 Beyond Audit - DDIO Methodology 144 Audit Dashboard Functions 154 Audit Dashboard - Lessons Learned 159 Chapter 10: Communication "]
[{"$nulls":4},"Focus 161 Understanding the Communication Model 162 Message Delivery 165 The Value of Listening 168 Beyond Audit Advisor Approach 169 Internal Audit Relationships 173 Beyond Audit - Internal Audit Marketing 178"]
[{"$nulls":4},"Beyond Audit - Meeting Facilitation Keys 179 Chapter 11: Analyzing Internal Audit 181 Beyond Audit - ARB Methodology 182 ARB Conclusion 197 Chapter 12: How Good Is Audit? 199 Introducing the Top Ten 200 Creating an Action Plan 220 Chapter 13: Focused on Learning 221 Remote Learning 222 Index 227"]
[null,null,null,"Sommario/riassunto","\"Change has been thrust upon the audit industry and every company must adapt. With the business interruption and remote work environments, this is the perfect time for audit departments to step back and turn the critical eye on their own operations. As businesses come back to \"normal\" (probably in the new year), audit department should identify how to increase their product offerings and build the most effective and efficient operations to partner with their clients in the revised work environments. This book is designed to take an auditor from a foundational understanding of not only the current status of the business environment, but also a reflective review of their own operational effectiveness and efficiency. It will include a detailed methodology -- from planning to action item development -- to be followed to ensure clear identification and agreement (with the business partner) of the business objectives and corresponding \"true process risks\" so testing remains focused and value added. Furthermore, critical skills will be discussed as well as team development and learning at every position level. While benefits are detailed in every chapter, the most valuable enhancement to audit departments around the world will be in the introduction of the Audit Risk Barometer (ARB). The ARB is an innovative self-assessment tool which scores and scales individual audit department strengths and opportunities for improvement. This book will incorporate links to online video summaries where the reader can watch supporting stories specifically about examples referenced in the book as well as get introduced to the risk barometer and the templates mentioned throughout the book. These summaries will include interviews with experienced professionals, template explanations, technique comparisons and recommendations, success and failure examples, and a software tool to assist audit teams in not only documenting their work but also, capturing and tracking key department metrics for early identification of deviations from the standard\"--"]