Internal audit quality : developing a quality assurance and improvement program / / Sally-Anne Pitt

• Autore: Pitt Sally-Anne
• Pubblicazione: Hoboken, New Jersey : , : Wiley, , 2014; ©2014
• Edizione: 1st edition
• Descrizione fisica: 1 online resource (399 p.)
• Disciplina: 657/.458
• Soggetto topico: Auditing, Internal; Quality control
• Classificazione: BUS003000
• Note generali: Includes index.
• Nota di bibliografia: Includes bibliographical references at the end of each chapters and index.
• Nota di contenuto: Internal Audit Quality: Developing A Quality Assurance and Improvement Program; Contents; Preface; Acknowledgments; Part I: Internal Audit and Quality; Chapter 1: The Various Faces of Internal Audit; History; The Institute of Internal Auditors; Types of Internal Audit Functions; Internal Auditing in Different Sectors and Organizations; Internal Audit Standards; The Need for Standards; Why Use the IIA's Standards?; Conclusion; References; Chapter 2: Quality, Performance, and Value; Understanding Quality, Performance, and Value; Quality; Performance; Value ; Quality Management Systems: Deming, Juran, and TQMJ. Edward Deming; Joseph Juran; Total Quality Management (TQM); Six Sigma; ISO 9000; Models for Measuring Performance; Balanced Scorecard; Logic Models; Maturity Models; Conclusion; References; Part II: Developing the Quality Assurance and Improvement Program; Chapter 3: Developing a Quality Framework; The Link between Quality, Performance, and Value; Drivers of Quality; Internal Audit Inputs; Activities; Outputs and Outcomes; A Structured Approach to Quality; Program Logic; Internal Audit Balanced Scorecards; Internal Audit Maturity Model ; Developing Performance Measures for Internal AuditMetrics, Measures, and Performance Indicators; Responsibility for Internal Audit Quality; Board/Audit Committee; Senior Management; Chief Audit Executive; Internal Audit Staff; Internal Audit Service Providers; Creating a Quality Assurance and Improvement Program; Internal Processes for Assessing Quality; External Processes for Measuring Quality; Reporting on Quality; Maturity Model; Balanced Scorecard/KPI; Questions about the Quality Framework; Conclusion; References; Chapter 4: Internally Assessing Quality ; Ongoing Internal Monitoring and Maturity ModelsProcesses for Embedding Quality; Periodic Internal Assessments: Health Checks; Key Elements of a Periodic Internal Assessment/Health Check; Quality Teams; Health Checking before an External Quality Assessment; Using the Health Check as a Self-Assessment to Be Independently Validated; Client Satisfaction; Benchmarking the Internal Audit Function; Maturity Model; Balanced Scorecard/KPI; Questions about Internal Assessments; Conclusion; References; Chapter 5: Externally Assessing Quality; What Is an External Assessment? ; Why Have an External Assessment?Types of Assessments; Choosing a Reviewer; Full External Assessment; Self-Assessment with Independent Validation; Peer Review; Providing an Opinion on the Assessment; Maturity Model; Balanced Scorecard/KPI; Questions about External Assessments; Conclusion; References; Part III: Internal Audit Governance Structures; Chapter 6: Internal Audit Strategy and Planning; Strategic Planning as a Key Input of the Internal Audit Function; Internal Audit Strategy; Internal Audit Stakeholders; Vision; Internal Audit's Value Proposition; Determining Value ; Providing Value to the Audit Committee
• Sommario/riassunto: "Deliver increased value by embedding quality into internal audit activitiesInternal Audit Quality: Developing a Quality Assurance and Improvement Program is a comprehensive and authoritative guide to better practice internal auditing. Written by a global expert in audit quality, this guide is the first to provide complete coverage of the elements that comprise an effective internal audit quality assurance and improvement program. Readers will find practical solutions for monitoring and measuring internal audit performance drawn from The IIA's International Standards for the Professional Practice of Internal Auditing, and complemented by advice and case studies from leading audit practitioners from five different continents.Major corporate and financial collapses over the past decade have challenged the value of internal audit. With an increased focus on internal audit's role in good governance, management is increasingly demanding that internal audit provides assurance of the quality of its own activities. The IIA standards provide a framework for audit quality in the form of mandatory guidance. Recent research indicates that the majority of internal audit functions do not fully comply with the standards and, as a result, are not servicing the needs of their organizations as well as they might. Internal Audit Quality offers a roadmap to internal audit quality, providing readers the guidance they need to: Embed quality into all elements of internal audit from strategic and operational planning down to day-to-day tasks Create well-defined internal audit programs and procedures Independently self-assess internal audit quality and performance Conform with the IIA standards and better practice Provide assurance over internal audit efficiency and effectiveness Deliver value by meeting stakeholder expectations As a key component of good governance, internal audit is on the rise. The days of retrospective, compliance-focused auditing is a thing of the past. Organizations expect more of internal audit, and many internal audit activities are accepting the challenge. Rather than relying on audit supervision and external assessments, modern auditors are embedding quality into audit activities to create effective programs. For the auditor looking to distinguish themselves as leading edge, Internal Audit Quality provides the guidance that enables the right work, at the right time, in the right way"--; "This book provides complete coverage of the elements that comprise an effective internal audit quality assurance and improvement program. The book offers solutions for monitoring and measuring internal audit performance drawn from the IIA's International Standards for the Professional Practice of Internal Auditing, and complemented by advice and case studies from leading audit practitioners from five different continents"--
• Titolo autorizzato: Internal audit quality
• ISBN: 1-118-71549-7; 1-118-77721-2; 1-118-71550-0
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910132171303321
• Lo trovi qui: Univ. Federico II