Internal audit handbook : management with SAP®-audit roadmap
- نوع فایل : کتاب
- زبان : انگلیسی
- مؤلف : Henning Kagermann; Ziggie Keil; et al
- ناشر : Berlin [etc.] : Springer
- چاپ و سال / کشور: 2008
- شابک / ISBN : 9783540708872
Description
Conceptual Basis of Internal Audit: Nature and Content of Audits.- Internal Audit: Meeting Today's Needs.- Framework of Internal Audit at SAP.- Organizational Structure of GIAS.- Fundamental Principles of the GIAS Approach.- Audit Methods.- Other Services.- The SAP(R)-Audit Roadmap as a Working Basis for Internal Audit: General Introduction.-Planning.- Preparation.- Execution.- Reporting.- Follow-Up Phase.- Special Audit Roadmaps.- Examples from Audit Practice at SAP: Introduction.- Audit Basics.- Selected Financial Audit Topics.- Selected Operational Audit Topics.- Combined Audit Topics.- Business Review.- Global Audits.- SOX Audits.- Revenue Recognition Assurance.- IT Audits.- Special Topics and Supplementary Discussion: Documentation in Internal Audit.- Cooperation.- Annual Risk-Based Audit Planning.- IT Environment of Internal Audit.- Quality Assurance for Internal Audit.- Escalation Procedure.- Performance Measurement System.- Integrated Cost Management (Cost of Internal Audits).- Peer Review.- Guest Auditors.- Management of Internal Audit.- Marketing of Internal Audit.- Fraud Prevention.- Services Provided by Internal Audit Relating to the Sarbanes-Oxley Act.
A comprehensive guide to the tasks and challenges of internal audit, based on the audit work of SAP(R)'s global internal audit department and featuring its Audit Roadmap process model, this book also discusses management-related subjects, and includes a CD for computer-based learning with templates to put specific elements of theory into practice.
