Since the passage of Sarbanes-Oxley, internal auditing has seen resurgence. Today's internal auditor is responsible for creating higher standards of professional conduct and for greater protection against inefficiency, misconduct, illegal activity, and fraud. In addition, the internal auditor is as much responsible as senior management in ensuring that the corporation is productive and is achieving the best possible use of its resources as well as ensuring that internal control procedures are in place and are working. This new edition willbe fully updated. It will continue to be a resource for both the new and seasoned internal auditor. The tentative contents is: Part One. Foundations of Modern Internal Auditing; (1) Significance of Internal Auditing in Enterprises Today; (2) An Internal Audit Common Body of Knowledge; Part Two: Importance of Internal Controls; (3) Internal Control Framework: The COSO Standard; (4) Sarbanes-Oxley and Beyond; (5) Internal Controls Frameworks: CobiT and Others; (6) Risk Management: COSO ERM; Part Three: Planning and Performing Internal Audits; (7) Performing Effective Internal Audits; (8) Standards for the ProfessionalPractice of Internal Auditing; (9) Assessing and Evaluating Audit Evidence; (10) Performing Control Self-Assessments; (11) Documenting Results Through Electronic Flowcharts and Workpapers; Part Four: Organizing and Managing Internal Audit Activities; (12) Internal Audit Staffing and Professional Development; (13) Internal Auditing Key Competencies; (14) Understanding Project Management;(15) Risk-Based Audit Planning; (16) Process Modeling Techniques of Internal Auditors; (17) Reporting Internal Audit Results; Part Five: Impact of Information Systems on Internal Auditing; (18) ITIL Best Practices and IT General Controls; (19) Reviewing and Assessing Application Controls; (20) Cyber-security and Privacy Controls; (21) Computer Assisted Audit Techniques; (22) Business Continuity Planning and Disaster Recovery; Part Four: Internal Audit and Enterprise Governance; (23) Board Audit Committee Communications; (24) Ethics and Whistleblower Programs; (25) Fraud Detection and Prevention; (26) HIPAA and OtherRequirements; Part Five: The Professional Internal Auditor; (27) ProfessionalCertifications: CIA, CISA and More; (28) Internal Auditor as an Enterprise Consultant; (29) Continuous Assurance Auditing and XBRL; Part Six: Other Sides of Auditing: Professional Convergence; (30) ISO 9000 and Other Quality System Standards; (31) Quality Assurance Auditing and ASQ Standards; (32) Six Sigma and Lean Techniques; (33) Worldwide Internal Audit Standards; (34) The Future Modern Internal Auditor and CBOK
- ISBN: 978-0-470-29303-4
- Editorial: John Wiley & Sons
- Encuadernacion: Cartoné
- Páginas: 766
- Fecha Publicación: 29/04/2009
- Nº Volúmenes: 1
- Idioma: Inglés