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Brink's Modern Internal Auditing: A Common Body of Knowledge, Eighth Edition covers the fundamental information that you need to make your role as internal auditor effective, efficient, and accurate. Originally written by one of the founders of internal auditing, Vic Brink and now fully updated and revised by internal controls and IT specialist, Robert Moeller, this new edition reflects the latest industry changes and legal revisions. This comprehensive resource has long been--and will continue to be--a critical reference for both new and seasoned internal auditors alike. Through the information provided in this inclusive text, you explore how to maximize your impact on your company by creating higher standards of professional conduct and greater protection against inefficiency, misconduct, illegal activity, and fraud.
A key feature of this book is a detailed description of an internal audit Common Body of Knowledge (CBOK), key governance; risk and compliance topics that all internal auditors need to know and understand. There are informative discussions on how to plan and perform internal audits including the information technology (IT) security and control issues that impact all enterprises today. Modern internal auditing is presented as a standard-setting branch of business that elevates professional conduct and protects entities against fraud, misconduct, illegal activity, inefficiency, and other issues that could detract from success.
* Contribute to your company's productivity and responsible resource allocation through targeted auditing practices
* Ensure that internal control procedures are in place, are working, and are leveraged as needed to support your company's performance
* Access fully-updated information regarding the latest changes in the internal audit industry
* Rely upon a trusted reference for insight into key topics regarding the internal audit field
Brink's Modern Internal Auditing: A Common Body of Knowledge, Eighth Editionpresents the comprehensive collection of information that internal auditors rely on to remain effective in their role.
Brink's Modern Internal Auditing: A Common Body of Knowledge, Eighth Edition covers the fundamental information that you need to make your role as internal auditor effective, efficient, and accurate. Originally written by one of the founders of internal auditing, Vic Brink and now fully updated and revised by internal controls and IT specialist, Robert Moeller, this new edition reflects the latest industry changes and legal revisions. This comprehensive resource has long been--and will continue to be--a critical reference for both new and seasoned internal auditors alike. Through the information provided in this inclusive text, you explore how to maximize your impact on your company by creating higher standards of professional conduct and greater protection against inefficiency, misconduct, illegal activity, and fraud.
A key feature of this book is a detailed description of an internal audit Common Body of Knowledge (CBOK), key governance; risk and compliance topics that all internal auditors need to know and understand. There are informative discussions on how to plan and perform internal audits including the information technology (IT) security and control issues that impact all enterprises today. Modern internal auditing is presented as a standard-setting branch of business that elevates professional conduct and protects entities against fraud, misconduct, illegal activity, inefficiency, and other issues that could detract from success.
* Contribute to your company's productivity and responsible resource allocation through targeted auditing practices
* Ensure that internal control procedures are in place, are working, and are leveraged as needed to support your company's performance
* Access fully-updated information regarding the latest changes in the internal audit industry
* Rely upon a trusted reference for insight into key topics regarding the internal audit field
Brink's Modern Internal Auditing: A Common Body of Knowledge, Eighth Editionpresents the comprehensive collection of information that internal auditors rely on to remain effective in their role.
Preface xvii
Part One: Foundations of Modern Internal Auditing
Chapter 1: Significance of Internal Auditing in Enterprises Today: An Update 3
1.1 Internal Auditing History and Background 5
1.2 Mission of Internal Auditing 9
1.3 Organization of this Book 9
Note 10
Chapter 2: An Internal Audit Common Body of Knowledge 11
2.1 What is a CBOK? Experiences from Other Professions 12
2.2 What Does an Internal Auditor Need to Know? 14
2.3 An Internal Auditing CBOK 14
2.4 Another Attempt: The IIA Research Foundation's CBOK 20
2.5 Essential Internal Audit Knowledge Areas 25
Notes 25
Part Two: Importance of Internal Controls
Chapter 3: The COSO Internal Control Framework 29
3.1 Understanding Internal Controls 30
3.2 Revised COSO Framework Business and Operating Environment Changes 33
3.3 The Revised COSO Internal Control Framework 35
3.4 COSO Internal Control Principles 37
3.5 COSO Internal Control Components: The Control Environment 38
3.6 COSO Internal Control Components: Risk Assessment 40
3.7 COSO Internal Control Components: Internal Control Activities 45
3.8 COSO Internal Control Components: Information and Communication 49
3.9 COSO Internal Control Components: Monitoring Activities 53
3.10 The COSO Framework's Other Dimensions 57
Chapter 4: The 17 COSO Internal Control Principles 59
4.1 COSO Internal Control Framework Principles 59
4.2 Control Environment Principle 1: Integrity and Ethical Values 60
4.3 Control Environment Principle 2: Role of the Board of Directors 64
4.4 Control Environment Principle 3: Authority and Responsibility Needs 65
4.5 Control Environment Principle 4: Commitment to a Competent Workforce 66
4.6 Control Environment Principle 5: Holding People Accountable 67
4.7 Risk Assessment Principle 6: Specifying Appropriate Objectives 68
4.8 Risk Assessment Principle 7: Identifying and Analyzing Risks 68
4.9 Risk Assessment Principle 8: Evaluating Fraud Risks 69
4.10 Risk Assessment Principle 9: Identifying Changes Affecting Internal Controls 71
4.11 Control Activities Principle 10: Selecting Control Activities That Mitigate Risks 72
4.12 Control Activities Principle 11: Selecting and Developing Technology Controls 73
4.13 Control Activities Principle 12: Policies and Procedures 74
4.14 Information and Communication Principle 13: Using Relevant, Quality Information 75
4.15 Information and Communication Principle 14: Internal Communications 78
4.16 Information and Communication Principle 15: External Communications 81
4.17 Monitoring Principle 16: Internal Control Evaluations 82
4.18 Monitoring Principle 17: Communicating Internal Control Deficiencies 83
Note 84
Chapter 5: Sarbanes¿Oxley (SOx) and Beyond 85
5.1 Key Sarbanes¿Oxley Act (SOx) Elements 86
5.2 Performing Section 404 Reviews under AS5 107
5.3 AS5 Rules and Internal Audit 118
5.4 Impact of the Sarbanes¿Oxley Act 120
Notes 121
Chapter 6: COBIT and Other ISACA Guidance 123
6.1 Introduction to COBIT 124
6.2 COBIT Framework 126
6.3 Principle 1: Meeting Stakeholder Needs 128
6.4 Principle 2: Covering the Enterprise End to End 129
6.5 Principle 3: A Single Integrated Framework 131
6.6 Principle 4: Enabling a Holistic Approach 132
6.7 Principle 5: Separating Governance from Management 134
6.8 Using COBIT to Assess Internal Controls 135
6.9 Mapping COBIT to COSO Internal Controls 139
Notes 139
Chapter 7: Enterprise Risk Management: COSO ERM 141
7.1 Risk Management Fundamentals 142
7.2 COSO ERM: Enterprise Risk Management 153
7.3 COSO ERM Key Elements 155
7.4 Other Dimensions of COSO ERM: Enterprise Risk Objectives 171
7.5 Entity¿Level Risks 174
7.6 Putting It All Together: Auditing Risk and COSO ERM Processes 175
Notes 178
Part Three: Planning and Performing Internal Audits
Chapter 8: Performing Effective Internal Audits 181
8.1 Initiating and Launching an Internal Audit 182
8.2 Organizing and Planning Internal Audits 183
8.3 Internal Audit Preparatory Activities 184
8.4 Starting the Internal Audit 192
8.5 Developing and Preparing Audit Programs 198
8.6 Performing the Internal Audit 205
8.7 Wrapping Up the Field Engagement Internal Audit 212
8.8 Performing an Individual Internal Audit 213
Chapter 9: Standards for the Professional Practice of Internal Auditing 215
9.1 What is the IPPF? 216
9.2 The Internal Auditing Professional Practice Standards: A Key IPPF Component 217
9.3 Content of the IIA Standards 219
9.4 Codes of Ethics: The IIA and ISACA 228
9.5 Internal Audit Principles 230
9.6 IPPF Future Directions 232
Notes 233
Chapter 10: Testing, Assessing, and Evaluating Audit Evidence 235
10.1 Gathering Appropriate Audit Evidence 236
10.2 Audit Assessment and Evaluation Techniques 236
10.3 Internal Audit Judgmental Sampling 239
10.4 Statistical Audit Sampling: An Introduction 241
10.5 Developing a Statistical Sampling Plan 247
10.6 Audit Sampling Approaches 251
10.7 Attributes Sampling Audit Example 258
10.8 Attributes Sampling Advantages and Limitations 262
10.9 Monetary Unit Sampling 263
10.10 Other Audit Sampling Techniques 267
10.11 Making Efficient and Effective Use of Audit Sampling 269
Notes 271
Chapter 11: Continuous Auditing and Computer¿Assisted Audit Techniques 273
11.1 Implementing Continuous Assurance Auditing 274
11.2 ACL, NetSuite, BusinessObjects, and Other Continuous Assurance Systems 280
11.3 Benefits of CAA 281
11.4 Computer¿Assisted Audit Tools and Techniques 282
11.5 Determining the Need for CAATTS 284
11.6 Steps to Building Effective CAATTS 287
11.7 Importance of Using CAATTS for Audit Evidence Gathering 288
11.8 XBRL: The Internet¿Based Extensible Marking Language 290
Notes 293
Chapter 12: Control Self¿Assessments and Internal Audit Benchmarking 295
12.1 Importance of Control Self¿Assessments 296
12.2 CSA Model 296
12.3 Launching the CSA Process 297
12.4 Evaluating CSA Results 303
12.5 Benchmarking and Internal Audit 304
12.6 Better Understanding Internal Audit Activities 312
Notes 313
Chapter 13: Areas to Audit: Establishing an Audit Universe and Audit Programs 315
13.1 Defining the Scope and Objectives of the Internal Audit Universe 316
13.2 Assessing Internal Audit Capabilities and Objectives 321
13.3 Audit Universe Time and Resource Limitations 322
13.4 "Selling" an Audit Universe Concept to the Audit Committee and Management 324
13.5 Assembling Audit Programs: Audit Universe Key Components 325
13.6 Audit Universe and Program Maintenance 330
Part Four: Organizing and Managing Internal Audit Activities
Chapter 14: Charters and Building the Internal Audit Function 335
14.1 Establishing an Internal Audit Function 336
14.2 Audit Committee and Management Authorization of an Audit Charter 337
14.3 Establishing an Internal Audit Function 338
Notes 345
Chapter 15: Managing the Internal Audit Universe and Key Competencies 347
15.1 Auditing in the Weeds: Problems with Reviews of Nonmainstream Audit Areas 348
15.2 Importance of an Audit Universe Schedule: What is Right or Wrong 351
15.3 Importance of Internal Audit Key Competencies 352
15.4 Importance of Internal Audit Risk Management 353
15.5 Internal Auditor Interview Skills 354
15.6 Internal Audit Analytical and Testing Skills Competencies 354
15.7 Internal Auditor Documentation Skills 357
15.8 Recommending Results and Corrective Actions 360
15.9 Internal Auditor Negotiation Skills 361
15.10 An Internal Auditor Commitment to Learning 363
15.11 Importance of Internal Auditor Core Competencies 363
Chapter 16: Planning Audits and Understanding Project Management 365
16.1 The Project Management Process 366
16.2 PMBOK: The Project Management Book of Knowledge 368
16.3 PMBOK Program and Portfolio Management 375
16.4 Planning an Internal Audit 378
16.5 Understanding the Environment: Planning and Launching an Internal Audit 379
16.6 Audit Planning: Documenting and Understanding the Internal Control Environment 381
16.7 Performing Appropriate Internal Audit Procedures and Wrapping Up the Audit 383
16.8 Project Management Best Practices and Internal Audit 386
Note 387
Chapter 17: Documenting Audit Results through Process Modeling and Workpapers 389
17.1 Internal Audit Documentation Requirements 390
17.2 Process Modeling for Internal Auditors 391
17.3 Internal Audit Workpapers 396
17.4 Workpaper Document Organization 401
17.5 Workpaper Preparation Techniques 405
17.6 Internal Audit Document Records Management 408
17.7 Importance of Internal Audit Documentation 410
Notes 410
Chapter 18: Reporting Internal Audit Results 411
18.1 The Audit Report Framework 412
18.2 Purposes and Types of Internal Audit Reports 413
18.3 Published Audit Reports 415
18.4 Alternative Audit Report Formats 425
18.5 Internal Audit Reporting Cycle 427
18.6 Internal Audit Communications Problems...
| Fachbereich: | Betriebswirtschaft |
|---|---|
| Genre: | Wirtschaft |
| Rubrik: | Recht & Wirtschaft |
| Medium: | Buch |
| Inhalt: | 832 S. |
| ISBN-13: | 9781119016984 |
| ISBN-10: | 1119016983 |
| Sprache: | Englisch |
| Einband: | Gebunden |
| Autor: | Moeller, Robert R |
| Auflage: | 8th Revised edition |
| Hersteller: |
Wiley
John Wiley & Sons |
| Maße: | 260 x 183 x 49 mm |
| Von/Mit: | Robert R Moeller |
| Erscheinungsdatum: | 05.01.2016 |
| Gewicht: | 1,735 kg |
Preface xvii
Part One: Foundations of Modern Internal Auditing
Chapter 1: Significance of Internal Auditing in Enterprises Today: An Update 3
1.1 Internal Auditing History and Background 5
1.2 Mission of Internal Auditing 9
1.3 Organization of this Book 9
Note 10
Chapter 2: An Internal Audit Common Body of Knowledge 11
2.1 What is a CBOK? Experiences from Other Professions 12
2.2 What Does an Internal Auditor Need to Know? 14
2.3 An Internal Auditing CBOK 14
2.4 Another Attempt: The IIA Research Foundation's CBOK 20
2.5 Essential Internal Audit Knowledge Areas 25
Notes 25
Part Two: Importance of Internal Controls
Chapter 3: The COSO Internal Control Framework 29
3.1 Understanding Internal Controls 30
3.2 Revised COSO Framework Business and Operating Environment Changes 33
3.3 The Revised COSO Internal Control Framework 35
3.4 COSO Internal Control Principles 37
3.5 COSO Internal Control Components: The Control Environment 38
3.6 COSO Internal Control Components: Risk Assessment 40
3.7 COSO Internal Control Components: Internal Control Activities 45
3.8 COSO Internal Control Components: Information and Communication 49
3.9 COSO Internal Control Components: Monitoring Activities 53
3.10 The COSO Framework's Other Dimensions 57
Chapter 4: The 17 COSO Internal Control Principles 59
4.1 COSO Internal Control Framework Principles 59
4.2 Control Environment Principle 1: Integrity and Ethical Values 60
4.3 Control Environment Principle 2: Role of the Board of Directors 64
4.4 Control Environment Principle 3: Authority and Responsibility Needs 65
4.5 Control Environment Principle 4: Commitment to a Competent Workforce 66
4.6 Control Environment Principle 5: Holding People Accountable 67
4.7 Risk Assessment Principle 6: Specifying Appropriate Objectives 68
4.8 Risk Assessment Principle 7: Identifying and Analyzing Risks 68
4.9 Risk Assessment Principle 8: Evaluating Fraud Risks 69
4.10 Risk Assessment Principle 9: Identifying Changes Affecting Internal Controls 71
4.11 Control Activities Principle 10: Selecting Control Activities That Mitigate Risks 72
4.12 Control Activities Principle 11: Selecting and Developing Technology Controls 73
4.13 Control Activities Principle 12: Policies and Procedures 74
4.14 Information and Communication Principle 13: Using Relevant, Quality Information 75
4.15 Information and Communication Principle 14: Internal Communications 78
4.16 Information and Communication Principle 15: External Communications 81
4.17 Monitoring Principle 16: Internal Control Evaluations 82
4.18 Monitoring Principle 17: Communicating Internal Control Deficiencies 83
Note 84
Chapter 5: Sarbanes¿Oxley (SOx) and Beyond 85
5.1 Key Sarbanes¿Oxley Act (SOx) Elements 86
5.2 Performing Section 404 Reviews under AS5 107
5.3 AS5 Rules and Internal Audit 118
5.4 Impact of the Sarbanes¿Oxley Act 120
Notes 121
Chapter 6: COBIT and Other ISACA Guidance 123
6.1 Introduction to COBIT 124
6.2 COBIT Framework 126
6.3 Principle 1: Meeting Stakeholder Needs 128
6.4 Principle 2: Covering the Enterprise End to End 129
6.5 Principle 3: A Single Integrated Framework 131
6.6 Principle 4: Enabling a Holistic Approach 132
6.7 Principle 5: Separating Governance from Management 134
6.8 Using COBIT to Assess Internal Controls 135
6.9 Mapping COBIT to COSO Internal Controls 139
Notes 139
Chapter 7: Enterprise Risk Management: COSO ERM 141
7.1 Risk Management Fundamentals 142
7.2 COSO ERM: Enterprise Risk Management 153
7.3 COSO ERM Key Elements 155
7.4 Other Dimensions of COSO ERM: Enterprise Risk Objectives 171
7.5 Entity¿Level Risks 174
7.6 Putting It All Together: Auditing Risk and COSO ERM Processes 175
Notes 178
Part Three: Planning and Performing Internal Audits
Chapter 8: Performing Effective Internal Audits 181
8.1 Initiating and Launching an Internal Audit 182
8.2 Organizing and Planning Internal Audits 183
8.3 Internal Audit Preparatory Activities 184
8.4 Starting the Internal Audit 192
8.5 Developing and Preparing Audit Programs 198
8.6 Performing the Internal Audit 205
8.7 Wrapping Up the Field Engagement Internal Audit 212
8.8 Performing an Individual Internal Audit 213
Chapter 9: Standards for the Professional Practice of Internal Auditing 215
9.1 What is the IPPF? 216
9.2 The Internal Auditing Professional Practice Standards: A Key IPPF Component 217
9.3 Content of the IIA Standards 219
9.4 Codes of Ethics: The IIA and ISACA 228
9.5 Internal Audit Principles 230
9.6 IPPF Future Directions 232
Notes 233
Chapter 10: Testing, Assessing, and Evaluating Audit Evidence 235
10.1 Gathering Appropriate Audit Evidence 236
10.2 Audit Assessment and Evaluation Techniques 236
10.3 Internal Audit Judgmental Sampling 239
10.4 Statistical Audit Sampling: An Introduction 241
10.5 Developing a Statistical Sampling Plan 247
10.6 Audit Sampling Approaches 251
10.7 Attributes Sampling Audit Example 258
10.8 Attributes Sampling Advantages and Limitations 262
10.9 Monetary Unit Sampling 263
10.10 Other Audit Sampling Techniques 267
10.11 Making Efficient and Effective Use of Audit Sampling 269
Notes 271
Chapter 11: Continuous Auditing and Computer¿Assisted Audit Techniques 273
11.1 Implementing Continuous Assurance Auditing 274
11.2 ACL, NetSuite, BusinessObjects, and Other Continuous Assurance Systems 280
11.3 Benefits of CAA 281
11.4 Computer¿Assisted Audit Tools and Techniques 282
11.5 Determining the Need for CAATTS 284
11.6 Steps to Building Effective CAATTS 287
11.7 Importance of Using CAATTS for Audit Evidence Gathering 288
11.8 XBRL: The Internet¿Based Extensible Marking Language 290
Notes 293
Chapter 12: Control Self¿Assessments and Internal Audit Benchmarking 295
12.1 Importance of Control Self¿Assessments 296
12.2 CSA Model 296
12.3 Launching the CSA Process 297
12.4 Evaluating CSA Results 303
12.5 Benchmarking and Internal Audit 304
12.6 Better Understanding Internal Audit Activities 312
Notes 313
Chapter 13: Areas to Audit: Establishing an Audit Universe and Audit Programs 315
13.1 Defining the Scope and Objectives of the Internal Audit Universe 316
13.2 Assessing Internal Audit Capabilities and Objectives 321
13.3 Audit Universe Time and Resource Limitations 322
13.4 "Selling" an Audit Universe Concept to the Audit Committee and Management 324
13.5 Assembling Audit Programs: Audit Universe Key Components 325
13.6 Audit Universe and Program Maintenance 330
Part Four: Organizing and Managing Internal Audit Activities
Chapter 14: Charters and Building the Internal Audit Function 335
14.1 Establishing an Internal Audit Function 336
14.2 Audit Committee and Management Authorization of an Audit Charter 337
14.3 Establishing an Internal Audit Function 338
Notes 345
Chapter 15: Managing the Internal Audit Universe and Key Competencies 347
15.1 Auditing in the Weeds: Problems with Reviews of Nonmainstream Audit Areas 348
15.2 Importance of an Audit Universe Schedule: What is Right or Wrong 351
15.3 Importance of Internal Audit Key Competencies 352
15.4 Importance of Internal Audit Risk Management 353
15.5 Internal Auditor Interview Skills 354
15.6 Internal Audit Analytical and Testing Skills Competencies 354
15.7 Internal Auditor Documentation Skills 357
15.8 Recommending Results and Corrective Actions 360
15.9 Internal Auditor Negotiation Skills 361
15.10 An Internal Auditor Commitment to Learning 363
15.11 Importance of Internal Auditor Core Competencies 363
Chapter 16: Planning Audits and Understanding Project Management 365
16.1 The Project Management Process 366
16.2 PMBOK: The Project Management Book of Knowledge 368
16.3 PMBOK Program and Portfolio Management 375
16.4 Planning an Internal Audit 378
16.5 Understanding the Environment: Planning and Launching an Internal Audit 379
16.6 Audit Planning: Documenting and Understanding the Internal Control Environment 381
16.7 Performing Appropriate Internal Audit Procedures and Wrapping Up the Audit 383
16.8 Project Management Best Practices and Internal Audit 386
Note 387
Chapter 17: Documenting Audit Results through Process Modeling and Workpapers 389
17.1 Internal Audit Documentation Requirements 390
17.2 Process Modeling for Internal Auditors 391
17.3 Internal Audit Workpapers 396
17.4 Workpaper Document Organization 401
17.5 Workpaper Preparation Techniques 405
17.6 Internal Audit Document Records Management 408
17.7 Importance of Internal Audit Documentation 410
Notes 410
Chapter 18: Reporting Internal Audit Results 411
18.1 The Audit Report Framework 412
18.2 Purposes and Types of Internal Audit Reports 413
18.3 Published Audit Reports 415
18.4 Alternative Audit Report Formats 425
18.5 Internal Audit Reporting Cycle 427
18.6 Internal Audit Communications Problems...
| Fachbereich: | Betriebswirtschaft |
|---|---|
| Genre: | Wirtschaft |
| Rubrik: | Recht & Wirtschaft |
| Medium: | Buch |
| Inhalt: | 832 S. |
| ISBN-13: | 9781119016984 |
| ISBN-10: | 1119016983 |
| Sprache: | Englisch |
| Einband: | Gebunden |
| Autor: | Moeller, Robert R |
| Auflage: | 8th Revised edition |
| Hersteller: |
Wiley
John Wiley & Sons |
| Maße: | 260 x 183 x 49 mm |
| Von/Mit: | Robert R Moeller |
| Erscheinungsdatum: | 05.01.2016 |
| Gewicht: | 1,735 kg |
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