The Essential Guide to Internal Auditing 2nd Edition by Spencer Pickett ISBN 978-0470746936 0470746939

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Product details: 

ISBN 10:  0470746939

ISBN 13: 978-0470746936

Author:  K. H. Spencer Pickett

The 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, practical guidance and checklists.

Table of contents: 

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

Corporate Governance Perspectives
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 Committee
2.8 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

Managing Risk
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
Endnotes

Internal Controls
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

The Internal Audit Role
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 Design
5.9 Audit Competencies
5.10 Training and Development
5.11 New Developments
Summary and Conclusions
Endnotes

Professionalism
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

The Audit Approach
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

Setting an Audit Strategy
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
8.10 The Quarterly Audit Plan
8.11 New Developments
Summary and Conclusions
Endnotes

Audit Fieldwork
9.1 Planning the Audit
9.2 Interviewing Skills
9.3 Ascertaining the System
9.4 Evaluation
9.5 Testing Strategies
9.6 Evidence and Working Papers
9.7 Statistical Sampling
9.8 Audit Testing and Statistical Sampling
9.9 Reporting Results of the Audit
9.10 Structuring the Audit Report
9.11 Audit Committee Reporting
9.12 New Developments
Summary and Conclusions
Endnotes

Meeting the Challenge
10.1 The New Dimensions of Internal Auditing
10.2 The Audit Reputation
10.3 Globalization
10.4 Providing Audit Assurances
10.5 Meeting the Challenge

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Tags: Spencer Pickett, The Essential Guide, Internal Auditing