Product Details
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.
Editorial Reviews
From the Back Cover
In recent years the field of internal auditing has undergonesignificant changes. Auditors no longer spend all of their timepreparing detailed reports on low-level problems for junioroperational managers; instead they focus on the high-level risks toorganizations and present their findings to executive boards andaudit committees. They are expected to work with and alongside busymanagers to enable them to identify and manage risks to theirorganizations, while retaining a degree of independence so as toensure the professional scepticism so essential to the audit role.
Previously published as The Essential Handbook of InternalAuditing, this book has been completely revised to comply withthe Institute of Internal Auditor's (IIA) International Standardsfor the Professional Practice of Internal Auditing, released during2009. Drawing on his extensive experience of internal audit, K.H.Spencer Pickett clarifies the new audit context and shows how thiscontext fits into the wider corporate governance, risk managementand internal control arenas, providing a comprehensive guide to thetheory and practice of internal auditing.
KEY FEATURES
Covers the new standards for internal audit issued by theIIA.
Defines the new role of auditors in corporate governance, riskmanagement and internal controls.
Provides practical advice on the essentials of auditing,including professional standards, different audit approaches, themanagement of internal audit, planning, performance and reportingaudit work and specialist areas such as fraud and informationsystem (IS) auditing.
Is supported by a book companion web site at www.wiley.com/go/pickett
About the Author
K.H. Spencer Pickett has an international reputation as a leading author on the subject of internal auditing and specializes in the development of E-learning resources.
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