The Essential Handbook of Internal Auditing内部审计基础手册
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作者： K. H. Spencer Pickett著
出 版 社：
出版时间： 2005-6-1字数：版次：页数： 286印刷时间： 2005/06/01开本： 16开印次：纸张： 胶版纸I S B N ： 9780470013168包装： 平装内容简介
The Essential Handbook of Internal Auditing is a condensed version of the second edition of the highly successful “Internal Auditing Handbook”. It shows the reader 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.
In addition to the author’s own views of the auditor’s role, the reader is provided with a range of professional standards and guidance that provides a valuable source of various key issues and developments.
K H Spencer Pickett has also developed many helpful models and checklists that provide a short cut to understanding the work and coverage of internal auditing.
作者简介：
K.H. Spencer Pickett is a course director at CPMS, in Ascot, Berkshire, where he is responsible for training programmes on internal audit, corporate governance and risk management. Spencer is a member of the Chartered Association of Certified Accountants, Institute of Internal Auditors, Certified Fraud Examiners and Chartered Institute of Personnel and Development.
目录
1 Introduction
Introduction
1.1Reasoning behind the Book
1.2The IIA Standards and Links to the Book
1.3How to Navigate around the Book
1.4The Handbook as a Development Tool
1.5The Development of Internal Auditing
Summary and Conclusions
Chapter I: Multi-Choice Questions
References
2 Corporate Governance Perspectives
Introduction
2.1The Agency Concept
2.2Corporate Ethics and Accountability
2.3International Scandals and their Impact
2.4Models of Corporate Govemance
2.5Putting Governance into Practice
2.6The External Audit
2.7The Audit Committee
2.8Intemal Audit
2.9The Link to Risk Management and Intemal Control
2. 10 Reporting on Internal Controls
Summary and Conclusions
Chapter 2: Multi-Choice Questions
References
3 Managing Risk
Introduction
3.1What is Risk?
3.2The Risk Challenge
3.3Risk Management and Residual Risk
3.4Mitigation through Controls
3.5Risk Registers and Appetites
3.6The Risk Policy
3.7Enterprise-Wide Risk Management
3.8Control Self-Assessment
3.9Embedded Risk Management
3.10 The Internal Audit Role in Risk Management
Summary and Conclusions
Chapter 3: Multi-Choice Questions
References
4 Internal Controls
Introduction
4.1Why Controls?
4.2Control Framework--COSO
4.3Control Framework--CoCo
4.4Other Control Models
4.5Links to Risk Management
4.6Control Mechanisms
4.7Importance of Procedures
4.8Integrating Controls
4.9The Fallacy of Perfection
4.10 Internal Control Awareness Training
Summary and Conclusions
Chapter 4: Multi-Choice Questions
References
5The Internal Audit Role
Introduction
5.1Why Auditing?
5.2Defining Internal Audit
5.3The Audit Charter
5.4Audit Services
5.5Independence
5.6Audit Ethics
5.7Police Officer versus Consultant
5.8Managing Expectations through Web Design
5.9Audit Competencies
5.10 Training and Development
Summary and Conclusions
Chapter 5: Multi-Choice Questions
Reference
6 Professionalism
Introduction
6.1Audit Professionalism
6.2Internal Auditing Standards
6.3Due Professional Care
6.4Professional Consulting Services
6.5The Quality Concept
6.6Defining the Client
6.7Internal Review and External Review
6.8Marketing the Audit Role
6.9Audit Feedback Questionnaire
6.10 Continuous Improvement
……
7 The Audit Approach
8 Setting an Audit Strategy
9 Audit Field Work
10 Meeting the challenge
Appendix A Suggested Answers
Appendix B Candidate's Answers
Index
