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The Internal Auditing Handbook K. H. Spencer Pickett

The Internal Auditing Handbook von K. H. Spencer Pickett

The Internal Auditing Handbook K. H. Spencer Pickett


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Zusammenfassung

This publication serves as a complete guide to the theory and practice of internal auditing. Although founded on professional audit theory, it seeks to incorporate the real-life experiences of the audit practitioner. It covers conventional audit topics as well as specialist areas.

The Internal Auditing Handbook Zusammenfassung

The Internal Auditing Handbook K. H. Spencer Pickett

This book is a complete guide to the theory and practice of internal auditing. It provides thorough coverage of audit theory while incorporating the real life experiences of the auditor. It covers conventional audit topics as well as many specialist areas such as computer audit, fraud investigations, value for money, managing change and establishing an audit function. It reflects an evolving business world where accountability and corporate governance continue to attract more attention in all sectors of business life.

Inhaltsverzeichnis

THE THEORETICAL FRAMEWORK. Definition of Internal Audit. The Development of Internal Audit. The Concept of Auditing Standards. Approaches to Internal Audit. Independence. Behavioural Aspects of Auditing. Audit Committees. THe Audit Charter. Codes of Ethics. Standards on Audit Work. External Audit and Others. Fundamentals of Control. AUDIT TECHNIQUES. The Planning Process. The Systems Approach. The Concept of Risk. Testing and Working Papers. Interviewing. Audit Reporting. The Audit Manual. MANAGEMENT OF INTERNAL AUDIT. Audit Objectives and Strategies. Audit Structures. Resourcing the Audit Unit. Quality Assurance and Procedures. Audit Information Systems. Marketing Audit Services. Training and Development. Managing Change. SPECIALIST AUDITING. Managing Computer Audit. Investigating Fraud. References. Index.

Zusätzliche Informationen

GOR001344598
9780471969112
0471969117
The Internal Auditing Handbook K. H. Spencer Pickett
Gebraucht - Sehr Gut
Gebundene Ausgabe
John Wiley and Sons Ltd
19970424
656
N/A
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