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Audit planning [[electronic resource] ] : a risk-based approach / / K.H. Spencer Pickett
| Audit planning [[electronic resource] ] : a risk-based approach / / K.H. Spencer Pickett |
| Autore | Pickett K. H. Spencer |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, c2006 |
| Descrizione fisica | 1 online resource (306 p.) |
| Disciplina |
657.458
657/.458 |
| Collana | IIA (Institute of Internal Auditors) Series |
| Soggetto topico |
Auditing, Internal
Risk management - Auditing |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-119-20117-9
1-280-34975-1 9786610349753 0-471-78431-1 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| 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 |
| Record Nr. | UNINA-9910143557103321 |
Pickett K. H. Spencer
|
||
| Hoboken, N.J., : Wiley, c2006 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Audit planning [[electronic resource] ] : a risk-based approach / / K.H. Spencer Pickett
| Audit planning [[electronic resource] ] : a risk-based approach / / K.H. Spencer Pickett |
| Autore | Pickett K. H. Spencer |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, c2006 |
| Descrizione fisica | 1 online resource (306 p.) |
| Disciplina |
657.458
657/.458 |
| Collana | IIA (Institute of Internal Auditors) Series |
| Soggetto topico |
Auditing, Internal
Risk management - Auditing |
| ISBN |
1-119-20117-9
1-280-34975-1 9786610349753 0-471-78431-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| 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 |
| Record Nr. | UNINA-9910831084503321 |
|
Pickett K. H. Spencer
|
||
| Hoboken, N.J., : Wiley, c2006 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Corporate fraud [[electronic resource] ] : a manager's journey / / K.H. Spencer Pickett
| Corporate fraud [[electronic resource] ] : a manager's journey / / K.H. Spencer Pickett |
| Autore | Pickett K. H. Spencer |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, c2007 |
| Descrizione fisica | 1 online resource (320 p.) |
| Disciplina |
658.4
658.473 |
| Soggetto topico |
Fraud
Fraud - Prevention Corporations - Corrupt practices Fraud investigation |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-119-19729-5
1-281-00236-4 9786611002367 0-470-17398-X |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | The funeral -- The long weekend -- Snouter's in town -- Back to the island -- Plans into action -- Criminology at bay -- The first seminar -- Keeping your sox on -- Trouble's brewing -- Getting real -- The story unravels -- A shot in the arm -- The story travels -- A new approach -- The long night -- A meeting of minds -- The Sunshine State -- Start at the top -- In and around Portugal -- Reporting back -- Back in Portugal -- Making more plans -- The heat is on -- The presentation -- The mystery continues -- The audit committee hears more -- Some clarity at last -- Getting deeper -- Fraud risk awareness -- Family affairs. |
| Record Nr. | UNINA-9910145435003321 |
|
Pickett K. H. Spencer
|
||
| Hoboken, N.J., : John Wiley & Sons, c2007 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Enterprise risk management [[e-book] ] : a manager's journey / / K.H. Spencer Pickett
| Enterprise risk management [[e-book] ] : a manager's journey / / K.H. Spencer Pickett |
| Autore | Pickett K. H. Spencer |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, c2006 |
| Descrizione fisica | 1 online resource (322 p.) |
| Disciplina | 658.155 |
| Soggetto topico | Risk management |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-119-20165-9
1-280-50796-9 9786610507962 0-470-04620-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Enterprise Risk Management: A Manager's Journey; CONTENTS; PROLOGUE; Chapter 1: A NEW JOURNEY; Chapter 2: JETTING OFF; Chapter 3: THE WARMUP; Chapter 4: THE CONFERENCE DAY; Chapter 5: CONFERENCE SESSION ONE; Chapter 6: CONFERENCE SESSION TWO; Chapter 7: CONFERENCE SESSION THREE; Chapter 8: CONFERENCE SESSION FOUR; Chapter 9: CONFERENCE SESSION FIVE; Chapter 10: CONFERENCE SESSION SIX; Chapter 11: CONFERENCE SESSION SEVEN; Chapter 12: CONFERENCE SESSION EIGHT; Chapter 13: CONFERENCE SESSION NINE; Chapter 14: CONFERENCE SESSION TEN; Chapter 15: CONFERENCE SESSION ELEVEN
Chapter 16: CONFERENCE SESSION TWELVEChapter 17: THE WORKSHOP; Chapter 18: THE ISLAND; Chapter 19: RISK MANAGEMENT IN ACTION; Chapter 20: THE JOURNEY CONTINUES; Chapter 21: THE END OF THE ROAD; INDEX |
| Record Nr. | UNINA-9910143419603321 |
|
Pickett K. H. Spencer
|
||
| Hoboken, N.J., : Wiley, c2006 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Enterprise risk management [[e-book] ] : a manager's journey / / K.H. Spencer Pickett
| Enterprise risk management [[e-book] ] : a manager's journey / / K.H. Spencer Pickett |
| Autore | Pickett K. H. Spencer |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, c2006 |
| Descrizione fisica | 1 online resource (322 p.) |
| Disciplina | 658.155 |
| Soggetto topico | Risk management |
| ISBN |
1-119-20165-9
1-280-50796-9 9786610507962 0-470-04620-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Enterprise Risk Management: A Manager's Journey; CONTENTS; PROLOGUE; Chapter 1: A NEW JOURNEY; Chapter 2: JETTING OFF; Chapter 3: THE WARMUP; Chapter 4: THE CONFERENCE DAY; Chapter 5: CONFERENCE SESSION ONE; Chapter 6: CONFERENCE SESSION TWO; Chapter 7: CONFERENCE SESSION THREE; Chapter 8: CONFERENCE SESSION FOUR; Chapter 9: CONFERENCE SESSION FIVE; Chapter 10: CONFERENCE SESSION SIX; Chapter 11: CONFERENCE SESSION SEVEN; Chapter 12: CONFERENCE SESSION EIGHT; Chapter 13: CONFERENCE SESSION NINE; Chapter 14: CONFERENCE SESSION TEN; Chapter 15: CONFERENCE SESSION ELEVEN
Chapter 16: CONFERENCE SESSION TWELVEChapter 17: THE WORKSHOP; Chapter 18: THE ISLAND; Chapter 19: RISK MANAGEMENT IN ACTION; Chapter 20: THE JOURNEY CONTINUES; Chapter 21: THE END OF THE ROAD; INDEX |
| Record Nr. | UNINA-9910830970503321 |
|
Pickett K. H. Spencer
|
||
| Hoboken, N.J., : Wiley, c2006 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The essential guide to internal auditing [[electronic resource] /] / Spencer Pickett
| The essential guide to internal auditing [[electronic resource] /] / Spencer Pickett |
| Autore | Pickett K. H. Spencer |
| Edizione | [2nd ed.] |
| Pubbl/distr/stampa | Chichester, West Sussex, : Wiley, 2011 |
| Descrizione fisica | 1 online resource (381 p.) |
| Disciplina | 657.458 |
| Soggetto topico |
Auditing, Internal
Auditing |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-119-97384-8
1-119-97382-1 1-283-40511-3 9786613405111 1-119-97705-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
THE 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
2.7 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 Endnotes4 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 5.8 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 7.2 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 8.9 The Annual Audit Plan |
| Record Nr. | UNINA-9910457960403321 |
|
Pickett K. H. Spencer
|
||
| Chichester, West Sussex, : Wiley, 2011 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The essential guide to internal auditing [[electronic resource] /] / Spencer Pickett
| The essential guide to internal auditing [[electronic resource] /] / Spencer Pickett |
| Autore | Pickett K. H. Spencer |
| Edizione | [2nd ed.] |
| Pubbl/distr/stampa | Chichester, West Sussex, : Wiley, 2011 |
| Descrizione fisica | 1 online resource (381 p.) |
| Disciplina | 657.458 |
| Altri autori (Persone) | PickettK. H. Spencer |
| Soggetto topico |
Auditing, Internal
Auditing |
| ISBN |
1-119-97384-8
1-119-97382-1 1-283-40511-3 9786613405111 1-119-97705-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
THE 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
2.7 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 Endnotes4 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 5.8 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 7.2 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 8.9 The Annual Audit Plan |
| Record Nr. | UNINA-9910781448703321 |
|
Pickett K. H. Spencer
|
||
| Chichester, West Sussex, : Wiley, 2011 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The essential guide to internal auditing / / Spencer Pickett
| The essential guide to internal auditing / / Spencer Pickett |
| Autore | Pickett K. H. Spencer |
| Edizione | [2nd ed.] |
| Pubbl/distr/stampa | Chichester, West Sussex, : Wiley, 2011 |
| Descrizione fisica | 1 online resource (381 p.) |
| Disciplina | 657.458 |
| Altri autori (Persone) | PickettK. H. Spencer |
| Soggetto topico |
Auditing, Internal
Auditing |
| ISBN |
1-119-97384-8
1-119-97382-1 1-283-40511-3 9786613405111 1-119-97705-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
THE 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
2.7 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 Endnotes4 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 5.8 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 7.2 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 8.9 The Annual Audit Plan |
| Record Nr. | UNINA-9910818987203321 |
|
Pickett K. H. Spencer
|
||
| Chichester, West Sussex, : Wiley, 2011 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Fraud smart [[electronic resource] /] / K.H. Spencer Pickett
| Fraud smart [[electronic resource] /] / K.H. Spencer Pickett |
| Autore | Pickett K. H. Spencer |
| Pubbl/distr/stampa | West Sussex [England], : John Wiley & Sons, 2011, c2012 |
| Descrizione fisica | 1 online resource (276 p.) |
| Disciplina | 658.4/73 |
| Soggetto topico |
Employee theft
Employee crimes - Prevention Fraud - Prevention Auditing, Internal |
| ISBN |
1-119-20885-8
1-280-76783-9 9786613678607 1-119-94477-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | pt. 1. Understanding the threat -- pt. 2. Appreciating respective roles -- pt. 3. Embracing sound ethics -- pt. 4. Recognizing red flags -- pt. 5. Mastering suitable controls. |
| Record Nr. | UNINA-9910139122603321 |
|
Pickett K. H. Spencer
|
||
| West Sussex [England], : John Wiley & Sons, 2011, c2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Fraud smart / / K.H. Spencer Pickett
| Fraud smart / / K.H. Spencer Pickett |
| Autore | Pickett K. H. Spencer |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | West Sussex [England], : John Wiley & Sons, 2011, c2012 |
| Descrizione fisica | 1 online resource (276 p.) |
| Disciplina | 658.4/73 |
| Soggetto topico |
Employee theft
Employee crimes - Prevention Fraud - Prevention Auditing, Internal |
| ISBN |
1-119-20885-8
1-280-76783-9 9786613678607 1-119-94477-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | pt. 1. Understanding the threat -- pt. 2. Appreciating respective roles -- pt. 3. Embracing sound ethics -- pt. 4. Recognizing red flags -- pt. 5. Mastering suitable controls. |
| Record Nr. | UNINA-9910817722703321 |
|
Pickett K. H. Spencer
|
||
| West Sussex [England], : John Wiley & Sons, 2011, c2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
