Subjects:

Butterworths Handbooks, Company Law

Contents:

Part A - Internal audit attributes

Chapter A1.1 Understanding internal auditing –

best practice guidance

Chapter A1.2 Understanding internal auditing –

supplementary guidance

Chapter A1.3 Understanding internal auditing –

case studies

Chapter A2.1 Internal audit independence and objectivity –

best practice guidance

Chapter A2.2 Internal audit independence and objectivity –

supplementary guidance

Chapter A2.3 Internal audit independence and objectivity –

case studies

Chapter A3.1 Proficiency and care in internal auditing –

best practice guidance

Chapter A3.2 Proficiency and care in internal auditing –

supplementary guidance

Chapter A3.3 Proficiency and care in internal auditing –

case studies

Chapter A4.1 Quality assurance and improvement programme –

best practice guidance

Chapter A4.2 Quality assurance and improvement programme –

supplementary guidance

Part B - Performing internal audit

Chapter B1.1 Managing the internal audit activity –

best practice guidance

Chapter B1.2 Managing the internal audit activity –

supplementary guidance

Chapter B1.3 Managing the internal audit activity –

case studies

Chapter B2.1 Nature of work –

best practice guidance

Chapter B2.2 Nature of work –

supplementary guidance

Chapter B2.3 Nature of work –

case studies

Chapter B3.1 Engagement planning –

best practice guidance

Chapter B3.2 Engagement planning –

case studies

Chapter B4.1 Performing the engagement –

best practice guidance

Chapter B4.2 Performing the engagement –

supplementary guidance

Chapter B4.3 Performing the engagement –

case studies

Chapter B5.1 Communicating results –

best practice guidance

Chapter B5.2 Communicating results –

supplementary guidance

Chapter B5.3 Communicating results –

case studies

Chapter B6.1 Monitoring progress –

best practice guidance

Chapter B7.1 Resolution of management’

s acceptance of risks –

best practice guidance

Chapter B7.2 Resolution of management’

s acceptance of risks –

case studies

Part C - Selected advanced audit engagements

Chapter C1: The internal audit role in mergers and acquisitions

Chapter C2: Auditing subsidiaries and remote operating units

Chapter C3: Outsourced business activities, and implications for internal audit

Chapter C4: Reputational risk –

control and audit

Chapter C5: Information technology

Chapter C6: Contracting

Appendices

Appendix 1 - The Institute of Internal Auditors Code of Ethics

Appendix 2 - International Standards for the Professional Practice of Internal Auditing

Appendix
3.1 - Practice Advisories by Standard number

Appendix
3.2 - Index to IIA Practice Advisories –

by topic

Appendix 4 - Government Internal Audit Standards

Appendix 5 - Content Specification Outlines for the Certified Internal Auditor professional qualification of The Institute of Internal Auditors

Appendix 6 - Certification in Control Self Assessment of The Institute of Internal Auditors

Appendix 7 - The Institute of Internal Auditors (UK) Practitioner of The Institute of Internal Auditors Programme –

outline and contents

Appendix 8 - The Institute of Internal Auditors (UK) Member of The Institute of Internal Auditors Programme –

outline and contents

Appendix 9 - Websites for internal auditors

The most comprehensive guide to internal audit available, this book is a must have for internal audit departments and an ideal resource for external advisors.

The second edition is vastly expanded and includes the very latest Institute of Internal Auditors Standards and also includes short chapters giving insights into particular sectors – financial services, including banking, government, including local authorities, charities and small IA teams.

This detailed handbook takes in the theory (Part A) and practice (Part B) of internal auditing, and includes chapters on specialist areas such as IT and environmental auditing. As well as looking at the complete process – from planning to report writing and beyond – this title examines the principles and purpose of the internal audit, taking in independence, objectivity and quality assurance.

The handbook’s structure corresponds to the structure of the Institute of Internal Auditors’ Standards – which have been adopted throughout the world including within the UK and are the foundations of the international Certified Internal Auditor (CIA) and UK examinations (PIIA and MIIA). Apart from being a practitioner guide for use anywhere in the world, the handbook also sets out to be a textbook to assist trainees to pass these exams.