The essential handbook of internal auditing
- نوع فایل : کتاب
- زبان : انگلیسی
- مؤلف : K H Spencer Pickett
- ناشر : Chichester, West Sussex, England ; Hoboken, NJ : John Wiley
- چاپ و سال / کشور: 2005
- شابک / ISBN : 9780470013168
Description
CONTENTS ix Summary and Conclusions 151 Chapter 6: Multi-Choice Questions 151 References 154 7 The Audit Approach 155 Introduction 155 7.1 The Systems Approach 155 7.2 Control Risk Self-Assessment (CRSA) 158 7.3 Facilitation Skills 162 7.4 Integrating Self-Assessment and Audit 162 7.5 Fraud Investigations 163 7.6 Information Systems Auditing 173 7.7 The Consulting Approach 177 7.8 Compliance 181 7.9 Value for Money 182 7.10 The ‘Right’ Structure 182 Summary and Conclusions 183 Chapter 7: Multi-Choice Questions 183 References 185 8 Setting an Audit Strategy 187 Introduction 187 8.1 Risk-Based Strategic Planning 187 8.2 Resourcing the Strategy 189 8.3 Managing Performance 190 8.4 Dealing with Typical Problems 192 8.5 The Audit Manual 193 8.6 Delegating Audit Work 196 8.7 Audit Information Systems 198 8.8 Establishing a New Internal Audit Shop 202 8.9 The Outsourcing Approach 203 8.10 The Audit Planning Process 204 Summary and Conclusions 208 Chapter 8: Multi-Choice Questions 208 References 210 9 Audit Field Work 211 Introduction 211 9.1 Planning the Audit 211 9.2 Interviewing Skills 218 9.3 Ascertaining the System 221 9.4 Evaluation 227 9.5 Testing Strategies 235 9.6 Evidence and Working Papers 240 9.7 Statistical Sampling 241 9.8 Reporting Results of the Audit 251 9.9 Audit Committee Reporting 260 9.10 A Risk-Based Audit Approach (RaCE) 262
