Verfügbarkeit: Tolley's internal auditor's handbook

Tolley's internal auditor's handbook:

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Bibliographische Detailangaben
1. Verfasser:	Chambers, Andrew D. (VerfasserIn)
Format:	Buch
Sprache:	English
Veröffentlicht:	London [u.a.] LexisNexis 2009
Ausgabe:	2nd ed.
Schriftenreihe:	Accuracy clarity value
Schlagworte:	Innenrevision
Online-Zugang:	Inhaltsverzeichnis Inhaltsverzeichnis
Beschreibung:	XXIV, 724 S. graph. Darst.
ISBN:	1405735678 9781405735674

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Datensatz im Suchindex

_version_	1804138834238111744
adam_text	TOLLEY S INTERNAL AUDITOR S HANDBOOK ANDREW CHAMBERS PROFESSOR OF INTERNAL AUDITING, LONDON SOUTH BANK UNIVERSITY LEXISNEXIS CONTENTS PREFACE PART I INTERNAL AUDIT ATTRIBUTES CHAPTER 1 UNDERSTANDING INTERNAL AUDITING A IPPF COMMENTARY INTRODUCTION 1.1 INTERNAL AUDIT QUALIFICATIONS AND PROFESSIONAL BODY MEMBERSHIP 1.2 INTERNATIONAL CERTIFICATIONS 1.3 UK QUALIFICATIONS 1.4 THE STATUS OF THE INSTITUTE OF INTERNAL AUDITORS CODE OF ETHICS 1.5 THE CODE OF ETHICS IS BINDING EVEN OUTSIDE THE INTERNAL AUDIT ROLE 1.6 CODE AND STANDARDS APPLICABLE TO ALL INTERNAL AUDITORS 1.7 CODE AND STANDARDS APPLICABLE TO INTERNAL AUDIT FUNCTIONS AS WELL AS TO INDIVIDUAL AUDITORS 1.8 EVOLUTION OF BEST PRACTICE 1.9 PURPOSE, AUTHORITY AND RESPONSIBILITY OF INTERNAL AUDITING 1.10 THE ASSURANCE ROLE 1.11 THE CONSULTING ROLE I 1.12 PURPOSE AND RESPONSIBILITIES OF INTERNAL AUDIT 1.13 AUTHORITY OF INTERNAL AUDIT 1.14 REPORTING RESPONSIBILITY OF INTERNAL AUDIT 1.15 OTHER AND NON-AUDIT RESPONSIBILITIES OF INTERNAL AUDIT 1.16 INTERNAL AUDIT RESPONSIBILITY FOR FRAUD 1.17 RESPONSIBILITY OF INTERNAL AUDIT FOR INFORMATION TECHNOLOGY 1.18 INTERNAL AUDIT CHARTERS 1.19 SAMPLE INTERNAL AUDIT DEPARTMENT CHARTER 1.20 B PRACTICAL GUIDANCE INTERNAL AUDITORS AS CONSULTANTS . 1.21 REVISED DEFINITION OF CONSULTING IN THE CONTEXT OF INTERNAL AUDITING 1.22 CONSULTING IN THE FIRST RELEASE OF THE NEW STANDARDS 1.23 DEFINING THE CONSULTING ROLE OF INTERNAL AUDITORS . 1.24 IX, CONTENTS PRACTICE ADVISORIES ON CONSULTING CONSULTING PERCEIVED AS A CENTRAL INTERNAL AUDIT ROLE SCOPE LIMITATIONS IN THE CONTEXT OF THE INTERNAL AUDIT CONSULTING ROLE NATURE OF INTERNAL AUDIT CONSULTING INTERNAL AUDIT PROFESSIONALISM WHEN ACTING AS CONSULTANTS RELATIONSHIPS AND CONFLICTS BETWEEN THE ASSURANCE AND CONSULTING ROLES INDEPENDENCE AND OBJECTIVITY IN CONSULTING WHAT SORT OF CONSULTANT? PROFICIENCY DUE PROFESSIONAL CARE PLANNING RISK MANAGEMENT, CONTROL AND GOVERNANCE GOVERNANCE RISK MANAGEMENT CONTROL PROCESSES ENGAGEMENT PLANNING ENGAGEMENT WORK PROGRAMS ENGAGEMENT OBJECTIVES ENGAGEMENT SCOPE PERFORMING THE ENGAGEMENT - RECORDING INFORMATION COMMUNICATING RESULTS DISSEMINATING RESULTS MONITORING PROGRESS MANAGEMENT S ACCEPTANCE OF RISKS CONSULTING ACTIVITY BY INTERNAL AUDITORS CHECKLIST DISCRETION - IMPOSITION CONTINUUM AN INTRODUCTION TO OPERATIONAL AUDITING SCOPE AUDIT APPROACH TO OPERATIONAL AUDITS EXAMPLE OF THE OBJECTIVES-ORIENTED AUDIT APPROACH THE 3 E S OR THE 6 E S VFM AUDITING ENVIRONMENTAL AUDITING 1.25 1.26 1.27 1.28 1.29 1.30 1.31 1.32 1.33 1.34 1.35 1.36 1.37 1.38 1.39 1.40 1.41 1.42 1.43 1.44 1.45 1.46 1.47 1.48 1.49 1.50 1.51 1.52 1.53 1.54 1.55 1.56 1.57 CONTENTS QUALITY AUDIT 1.58 CHECKLIST ON INTERNAL AUDIT CHARTER 1.59 INTERNAL AUDIT CHARTERS 1.60 EXAMPLE 1 1.61 EXAMPLE 2 1.6 2 EXAMPLE 3 1.63 C CASE STUDIES AND EXERCISES EXERCISE ON INTERNAL AUDITING AS A PROFESSION 1.64 CASE STUDY ON THE PLACE OF CONSULTING SERVICES IN INTERNAL AUDITING 1.65 CHAPTER 2 INTERNAL AUDIT INDEPENDENCE AND OBJECTIVITY A IPPF COMMENTARY INTRODUCTION 2.1 ORGANISATIONAL INDEPENDENCE AND REPORTING 2.2 INDEPENDENT DETERMINATION OF THE SCOPE OF INTERNAL AUDITING, PERFOR- MANCE OF WORK AND COMMUNICATING OF AUDIT RESULTS 2.3 INDEPENDENT DETERMINATION OF THE SCOPE OF THE FUTURE PLAN OF AUDIT ENGAGEMENTS 2.4 THE AUDIT ENGAGEMENT PLAN 2.5 INDEPENDENT PERFORMANCE OF AUDIT WORK 2.6 INDEPENDENT COMMUNICATION OF AUDIT RESULTS 2.7 INDIVIDUAL AUDITOR OBJECTIVITY 2.8 HANDLING IMPAIRMENTS TO INDEPENDENCE AND OBJECTIVITY 2.9 B PRACTICAL GUIDANCE INTERNAL AUDIT INDEPENDENCE AND PROFESSIONALISM 2.10 THE UNIT PROVIDING THE AUDIT SERVICE 2.11 THE INDIVIDUAL AUDITOR 2.12 THE PROFESSIONAL BODIES 2.13 INTERNAL AUDIT IN GROUPS OF COMPANIES 2.14 CONTRACTED-OUT INTERNAL AUDITING 2.15 ADMINISTRATIVE, FUNCTIONAL AND ENGAGEMENT REPORTING FOR INTERNAL AUDIT 2.16 ADMINISTRATIVE REPORTING 2.17 ENGAGEMENT/TASK REPORTING 2.18 FUNCTIONAL REPORTING 2.19 AUDIT PSYCHOLOGY * INTRODUCTION 2.20 AUDITORS NEEDS FOR ACCEPTANCE AND AFFILIATION 2.21 XI CONTENTS JOB SATISFACTION FROM INTERNAL AUDITING 2.22 INTERNAL AUDIT ROLES AND ROLE CONFLICTS 2.23 UNDERSTANDING RELATIONSHIP STRESSES 2.24 RELATIONSHIPS WITHIN THE INTERNAL AUDIT WORK GROUP 2.25 THE ALIENATING AND DYSFUNCTIONAL ASPECTS OF MANAGEMENT CONTROL 2.26 C CASE STUDIES SELF-TEST QUESTIONS 2.27 CHAPTER 3 PROFICIENCY AND CARE IN INTERNAL AUDITING A IPPF COMMENTARY INTRODUCTION 3.1 DIFFERING LEVELS OF COMPETENCE 3.2 COMPETENCE FOR ASSURANCE AND CONSULTING SERVICES 3.3 ENSURING INDIVIDUAL AND COLLECTIVE INTERNAL AUDIT PROFICIENCY 3.4 DUE PROFESSIONAL CARE 3.5 CONTINUING PROFESSIONAL DEVELOPMENT 3.6 OUTSOURCING INTERNAL AUDIT 3.7 INTERNAL AUDITORS AND FRAUD 3.8 INTERNAL AUDITORS AND INFORMATION TECHNOLOGY 3.9 AUDITING IN AN IT ENVIRONMENT 3.10 B PRACTICAL GUIDANCE TELL-TALE SIGNS OF FRAUD 3.11 ALTERED ATTITUDES 3.12 EXTRAVAGANT LIFESTYLE 3.13 QUESTIONABLE FRIENDSHIPS 3.14 SELF-CONTAINED BEHAVIOUR 3.15 EXCESSIVE PRIVATE PHONE CALLS AND INTERNET ACCESS 3.16 IRREGULAR PRIVATE LIFE 3.17 POOR JOB PERFORMANCE 3.18 APPEARANCE OF BEING UNDER PRESSURE ON THE JOB 3.19 UNCLEAR EXPLANATION FOR EXCEPTIONS 3.20 CONCLUSIONS 3.21 AREAS VULNERABLE TO FRAUD 3.22 INFORMATION WHICH HAS BEEN THE OBJECT OF FRAUD 3.23 E-FRAUD 3.24 XII CONTENTS E-FRAUD FACILITATORS 3.25 E-FRAUD COUNTERMEASURES 3.26 E-FRAUD COSTS AND RISKS 3.27 A USEFUL SOURCE 3.28 COMPUTER-ASSISTED AUDITING TECHNIQUES - AUTOMATING THE AUDIT 3.29 TECHNIQUES FOR THE REVIEW OF SYSTEMS CONTROLS 3.30 INTEGRATED TEST FACILITY (ITF) 3.31 OTHER TECHNIQUES FOR THE REVIEW OF SYSTEMS CONTROLS 3.32 SOFTWARE FOR THE REVIEW OF REAL DATA 3.33 EMBEDDED AUDIT MONITORS AND REAL-TIME AUDITING 3.34 DIGITAL ANALYSIS TESTS AND BENFORD S LAW 3.35 ELECTRONIC AUDIT WORKING PAPERS 3.36 C CASE STUDIES NOT JUST A MATTER OF EARLY RECOGNITION OF SALES - THE TWISTED YARN AT A CARPET RETAILER 3.38 DESK-BASED EXERCISE IN DESIGNING AN AUDIT INTERROGATION 3.39 CHAPTER 4 QUALITY ASSURANCE AND IMPROVEMENT PROGRAMME A IPPF COMMENTARY INTRODUCTION 4.1 TIMING REQUIREMENT FOR IMPLEMENTATION 4.2 CHIEF AUDIT EXECUTIVE RESPONSIBLE FOR THE QUALITY ASSURANCE AND IMPROVEMENT PROGRAMME 4.3 MONITORING AND ASSESSING THE OVERALL EFFECTIVENESS OF THE QUALITY ASSURANCE AND IMPROVEMENT PROGRAMME 4.4 ONGOING INTERNAL ASSESSMENTS 4.5 PERIODIC INTERNAL ASSESSMENTS 4.6 EXTERNAL ASSESSMENTS 4.7 EXTERNAL ASSESSMENTS BY SELF-ASSESSMENT WITH INDEPENDENT VALIDATION 4.8 REPORTING ON THE QUALITY PROGRAMME 4.9 USE OF CONFORMS WITH THE INTERNATIONAL STANDARDS FOR THE PROFES- SIONAL PRACTICE OF INTERNAL AUDITING 4.10 ENGAGEMENT RECORDS AND THE QUALITY ASSURANCE PROGRAMME 4.1 1 B PRACTICAL GUIDANCE RAISING THE STANDARD - RESEARCH INTO BEST PRACTICE INTERNAL AUDIT IN HOUSING ASSOCIATIONS 4.12 XIII CONTENTS PART II PERFORMING INTERNAL AUDIT CHAPTER 5 MANAGING THE INTERNAL AUDIT ACTIVITY A IPPF COMMENTARY , INTRODUCTION 5.1 POLICIES AND PROCEDURES TO GUIDE THE INTERNAL AUDIT ACTIVITY 5.2 PLANNING 5.3 INTERNAL AUDIT ACTIVITY GOALS 5.4 RISK ASSESSMENT AS A COMPONENT OF AUDIT PLANNING 5.5 COMMUNICATION AND APPROVAL OF INTERNAL AUDIT ACTIVITY PLANS 5.6 INTERNAL AUDIT RESOURCE MANAGEMENT 5.7 INTERNAL AUDIT STAFFING PLANS AND FINANCIAL BUDGETS 5.8 CHARGING FOR AUDIT WORK * 5.9 INTERNAL AUDIT ACTIVITY REPORTS 5.10 REPORTING TO THE BOARD TO SENIOR MANAGEMENT 5.11 LEVEL OF DETAIL IN AUDIT ACTIVITY REPORTS 5.12 MANAGING COORDINATION WITH OTHER ASSURANCE AND CONSULTING SERVICES 5.13 AUDIT RISK FOR EXTERNAL AND INTERNAL AUDITORS 5.14 INTERNAL AUDIT COORDINATION WITH EXTERNAL AUDIT 5.15 INTERNAL AUDIT ADVICE ON EXTERNAL AUDIT PROVISION 5.16 S INTERNAL AUDIT RELATIONSHIP WITH THE AUDIT COMMITTEE 5.17 NOT EXPLORED ; 5.18 OVERALL OPINIONS AND PUBLISHED REPORTS ON INTERNAL CONTROL BY INTERNAL AUDIT 5.19 B PRACTICAL GUIDANCE STRATEGIC PLANNING FOR INTERNAL AUDIT 5.20 ISSUES IMPACTING AUDIT COMMITTEE EFFECTIVENESS 5.21 AUDIT COMMITTEE INPUTS FOR ASSESSING INTERNAL CONTROL EFFECTIVENESS 5.22 AUDIT COMMITTEE PROCESSES FOR ASSESSING INTERNAL CONTROL EFFECTIVENESS 5.23 AUDIT COMMITTEE OUTPUTS FROM ASSESSING INTERNAL CONTROL EFFECTIVENESS 5.24 C CASE STUDIES , SELF EVALUATION QUESTIONS ON AUDIT COMMITTEES 5.25 CASE STUDIES FOR COURSE ON MEETING THE REQUIREMENTS OF YOUR AUDIT COMMITTEE 5.26 XIV CONTENTS CASE 9 5.27 CHAPTER 6 NATURE OF WORK A IPPF COMMENTARY INTRODUCTION 6.1 GOVERNANCE, RISK MANAGEMENT AND CONTROL 6.2 RISK MANAGEMENT 6.3 AS/NZS 4360: 2004 RISK MANAGEMENT STANDARD AND COSO ON ENTERPRISE RISK MANAGEMENT 6.4 INTERNAL CONTROL 6.5 CONTROL SELF-ASSESSMENT (CSA), OR CONTROL RISK SELF- ASSESSMENT (CRSA) 6.6 GOVERNANCE PROCESSES 6.7 B PRACTICAL GUIDANCE DEVELOPMENTS IN INTERNAL CONTROL CONCEPTS AND DEFINITIONS OVER TIME 6.8 THE MEANING OF INTERNAL CONTROL 6.9 THE FIRST DEFINITION OF INTERNAL CONTROL (AICPA) 6.10 ADMINISTRATIVE AND ACCOUNTING CONTROL 6.11 TRADITIONAL UK DEFINITIONS OF INTERNAL CONTROL 6.12 IIA DEFINITIONS OF INTERNAL CONTROL 6.13 TREADWAY, COSO AND THE UK EQUIVALENTS 6.14 THE COSO DEFINITION OF INTERNAL CONTROL -. 6.15 APPROXIMATE MATCHING OF PRINCIPAL CLASSIFICATIONS OF STATED OBJECTIVES OF INTERNAL CONTROL 6.16 COMPONENTS OF INTERNAL CONTROL 6.17 THE RUTTEMAN REPORT ON INTERNAL CONTROL 6.18 THE TURNBULL REPORT ON INTERNAL CONTROL 6.19 WOULD A MORE MODEST PARADIGM OF INTERNAL CONTROL BE BETTER? 6.20 HOW COSO DESCRIBED THE OVERLAP BETWEEN MANAGEMENT AND INTERNAL CONTROL 6.21 INTERNAL CONTROL AND THE MANAGEMENT PROCESS 6.2 2 RISK ASSESSMENT 6.23 A DIRECTED FOCUS 6.24 RECENT UK PERCEPTIONS 6.25 HAMPEL 6.26 TURNBULL 6.27 INTERNAL CONTROL IN THE CONTEXT OF MANAGEMENT THEORY 6.28 XV CONTENTS IMPLICATIONS FOR INTERNAL AUDIT SCOPE 6.29 ENTERPRISE RISK MANAGEMENT (COSO) 6.30 HOW DEFINITIONS OF INTERNAL CONTROL HAVE DEVELOPED OVER THE YEARS 6.31 COSO S ENTERPRISE RISK MANAGEMENT FRAMEWORK AND APPLICATION GUIDANCE 6.32 BUILDING ON INTERNAL CONTROL - INTEGRATED FRAMEWORK 6.33 DEFINING ENTERPRISE RISK MANAGEMENT 6.34 HOW THE COSO ERM FRAMEWORK HAS BEEN DEVELOPED 6.35 THE COMPONENTS OF INTERNAL CONTROL AND OF ENTERPRISE RISK MANAGEMENT 6.36 STATED RATIONALE OF ENTERPRISE RISK MANAGEMENT 6.37 MARRYING THE ENTERPRISE RISK MANAGEMENT FRAMEWORK WITH THE MA. STANDARDS 6.38 RESPONSIBILITIES OF THE BOARD AND OTHERS FOR ENTERPRISE RISK MANAGEMENT 6.39 MEANING OF THE PORTFOLIO APPROACH 6.40 ASSESSING THE EFFECTIVENESS OF ENTERPRISE RISK MANAGEMENT, WITH REASONABLE ASSURANCE 6.41 INTERNAL CONTROL AND ENTERPRISE RISK MANAGEMENT - WHICH BELONGS TO WHICH, OR ARE THEY THE SAME? 6.42 WHICH IS BIGGER - INTERNAL CONTROL OR ENTERPRISE RISK MANAGEMENT ? - 6.43 ENTERPRISE RISK MANAGEMENT AS SOMETHING LESS THAN ALL OF THE MANAGEMENT PROCESS / 6.44 RISK RESPONSES 6.45 CONTROL RISK SELF ASSESSMENT 6.46 INTRODUCING CRSA 6.47 DEFINING CRSA 6.48 LETTERS OF REPRESENTATION ON RISK MANAGEMENT AND INTERNAL CONTROL 6.49 WHY CRSA? 6.50 THE ROLE OF INTERNAL AUDIT IN CONTROL RISK SELF-ASSESSMENT 6.51 INTERNAL AUDIT AS A FACILITATOR OF CONTROL RISK SELF-ASSESSMENT 6.52 CONTROL RISK SELF ASSESSMENT AS REASSURANCE TO INTERNAL AUDIT ., 6.53 DEALING WITH CONCERNS ABOUT CRSA 6.54 OBJECTIVITY 6.55 THE CRSA WORKSHOP 6.56 XVI CONTENTS CONCLUSION 6.57 COCO S SAMPLE ASSESSMENT QUESTIONS 6.58 THE CSA WORKSHOP REPORT 6.59 BUSINESS CONTROLS CERTIFICATE - EXAMPLE WORDING 6.60 LETTER OF REPRESENTATION ON RISK MANAGEMENT AND INTERNAL CONTROL - STANDARD FORM OF WORDING 6.61 SELF-CHECK QUESTIONNAIRE ON INTERNAL CONTROL FOR MANAGERS TO USE 6.62 INTERNAL CONTROL - A GUIDE FOR MANAGEMENT AND STAFF 6.63 WHAT IS INTERNAL CONTROL 6.64 PRACTICAL ADVICE ON INTERNAL CONTROL 6.65 KEY CONTROLS WHICH SHOULD BE IN PLACE 6.6 6 CONTROL RISK SELF ASSESSMENT 6.67 INTERNAL CONTROL FOR THE SMALLER OPERATING UNIT 6.68 THE QUESTIONNAIRE 6.69 BALANCING CONTROL BY SEGREGATION WITH CONTROL BY SUPERVISION 6.70 SEGREGATION OF DUTIES 6.71 SEGREGATION OF FUNDAMENTAL RESPONSIBILITIES 6.72 SEGREGATION OF OPERATIONS 6.73 SEGREGATION OF STAFF 6.74 SEGREGATION OF DATA 6.75 SEGREGATION OF BOOKKEEPING STEPS S 6.76 SEGREGATION OF DATA ENTRY 6.77 SEGREGATION OF AUTHORITY TO COMMIT THE BUSINESS 6.78 SEGREGATION OF TIME 6.79 SEGREGATION OF KNOWLEDGE 6.80 SEGREGATION OF OPERATION FROM REVIEW 6.81 POSTSCRIPT ON SEGREGATION 6.82 TABLE: CONTROL BY SEGREGATION (IE SEPARATION ) 6.83 INTERNAL CONTROL WHEN ACTIVITIES ARE OUTSOURCED 6.84 AN ALTERED DEFINITION FOR CHANGING TIMES 6.85 POST-1992 COSO 6.86 WHAT IS EXTERNAL INTERNAL CONTROL? 6.87 JIT 6.88 OUTSOURCING 6.89 OUTSOURCING CHECKLIST 6.90 XVII CONTENTS INTERNAL AUDITING FOR THE OUTSOURCED ENTITY 6.91 CONTRACTORS AND JOINT VENTURES 6.92 THE IMPORTANCE OF CUSTOMERS 6.93 MILLENNIUM RISK 6.94 INTERNAL CONTROL IN CYBERSPACE 6.95 SCOPE OF DIRECTORS PUBLIC REPORTS ON INTERNAL CONTROL WHEN INTERNALCONTROL IS OUTSOURCED 6.96 CONCLUSIONS 6.97 THE SCOPE OF CORPORATE GOVERNANCE AND THE ROLE OF INTERNAL AUDIT IN CORPORATE GOVERNANCE 6.98 C CASE STUDIES AND EXERCISES INTERNAL AUDIT ROLE IN THE EXTERNAL ASPECTS OF CORPORATE GOVERNANCE 6.99 REPUTATIONAL CRISIS - CASE 6.100 CHAPTER 7 ENGAGEMENT PLANNING A IPPF COMMENTARY INTRODUCTION 7.1 THE AUDIT ENGAGEMENT PLANNING PROCESS 7.2 UNDERSTANDING MANAGEMENT S OBJECTIVES FOR THE ACTIVITY TO BE AUDITED 7.3 UNDERSTANDING THE RISKS OF THE ACTIVITY TO BE AUDITED 7.4 UNDERSTANDING THE CONTROLS OF THE ACTIVITY TO BE AUDITED 7.5 SURPRISE AUDIT ENGAGEMENTS 7.6 OTHER SOURCES OF INFORMATION TO USE IN THE PLANNING PHASE OF AN AUDIT ENGAGEMENT 7.7 SURVEYS AT THE PLANNING PHASE OF AN ENGAGEMENT 7.8 THE AUDIT ENGAGEMENT PROGRAMME 7.9 B CASE STUDIES ENGAGEMENT PLANNING [PRACTICE ADVISORIES 2200-1 AND 2240-1] 7.10 CHAPTER 8 PERFORMING THE ENGAGEMENT A IPPF COMMENTARY INTRODUCTION 8.1 IDENTIFYING INFORMATION 8.2 ANALYSIS AND EVALUATION 8.3 AUDIT TESTING *- ~ 8.4 WALK THROUGH TESTS 8.5 COMPLIANCE TESTS 8.6 XVIII CONTENTS WEAKNESS, OR SUBSTANTIVE, TESTS 8.7 STATISTICAL SAMPLING IN INTERNAL AUDITING 8.8 AUDIT INTERVIEWING 8.9 ENGAGEMENT RECORDS 8.10 ENGAGEMENT SUPERVISION 8.11 B PRACTICAL GUIDANCE AUDIT TESTING 8.12 TYPES OF AUDIT TEST 8.13 OBJECTIVES OF WEAKNESS OR SUBSTANTIVE TESTS 8.14 GENERAL TESTING PRINCIPLES 8.15 SAMPLE SELECTION - BY JUDGEMENT OR RANDOMLY 8.16 RANDOM NUMBER SELECTION 8.17 INTERVAL SELECTION 8.18 CLUSTER SELECTION 8.19 STRATIFIED SELECTION 8.20 DETERMINING REQUIRED SAMPLE SIZE 8.21 CONFIDENCE AND PRECISION 8.22 VARIABILITY 8.23 SAMPLING PLANS 8.24 ESTIMATION SAMPLING - 8.25 STOP-OR-GO SAMPLING 8.26 DISCOVERY SAMPLING 8.27 VARIABLES SAMPLING 8.28 SAMPLE EVALUATION 8.29 AUDIT INTERVIEWING 8.30 TYPES OF AUDIT INTERVIEW 8.31 THE INITIAL MEETING 8.31 THE TOUR OF THE PREMISES 8.32 THE FACT-FINDING INTERVIEW 8.33 INTERVIEWS TO DISCUSS AUDIT FINDINGS 8.34 INTERVIEWING APPROACH 8.35 PREPARING FOR THE INTERVIEW 8.35 AT THE START OF THE INTERVIEW 8.36 DURING THE INTERVIEW 8.37 XIX CONTENTS AT THE END OF THE INTERVIEW 8.38 AFTER THE END OF THE INTERVIEW 8.39 INTERVIEWING STYLE 8.40 SUITABLE TYPES OF QUESTION IN APPROPRIATE CONTEXTS 8.41 TYPES OF QUESTION TO BE WARY OF 8.42 AUDIT INTERVIEWING - PRACTICAL TIPS 8.43 AUDIT ENGAGEMENT CHECKLISTS 8.44 C CASE STUDIES AUDIT TESTING ,. 8.45 USING RANDOM NUMBERS IN AUDIT TESTING 8.46 ATTRIBUTE SAMPLING 8.47 SAMPLING FOR VARIABLES 8.48 WORKING PAPERS: CASE FOR CONSIDERATION 8.49 CHAPTER 9 COMMUNICATING RESULTS A IPPF COMMENTARY INTRODUCTION 9.1 USING THE PLANNING STAGE OF THE AUDIT TO CONSIDER APPROACH TO COMMUNICATING RESULTS 9.2 COMMUNICATION STYLE AND APPROACH 9.3 QUALITY OF COMMUNICATIONS 9.4 ERRORS AND OMISSIONS 9.5 ENGAGEMENT DISCLOSURE ON NON-COMPLIANCE WITH THE STANDARDS 9.6 DISSEMINATING RESULTS 9.7 REPORTING ON AUDITS OF BUSINESS PROCESSES 9.8 COMMUNICATING ABOUT FRAUD 9.9 AUDIT REPORT WRITING 9.10 B PRACTICAL GUIDANCE AUDIT REPORTS AND AUDIT FOLLOW-UP 9.11 COMMUNICATING AUDIT FINDINGS AND RECOMMENDATIONS 9.12 CIRCULATION OF AUDIT REPORTS 9.13 FOLLOW-UP AND THE STATUS OF AUDIT RECOMMENDATIONS 9.14 AUDIT REPORT STRUCTURE 9.15 WRITING STYLE , 9.16 FOG OR CLARITY INDICES 9.17 XX CONTENTS C CASE STUDIES PUBLISHED REPORTS ON INTERNAL CONTROL BY INTERNAL AUDIT 9.18 INTERNAL AUDIT COVERAGE 9.19 RISK ASSESSMENT 9.20 IT AUDITING 9.21 A MULTI-DISCIPLINARY FUNCTION 9.2 2 INTERNAL AUDIT S MISSION 9.23 SCOPE OF INTERNAL AUDIT WORK 9.24 EXTERNAL INTERNAL CONTROL 9.25 PROACTIVE ROLE 9.26 THE TOTAL AUDIT 9.27 THE OPINION ON INTERNAL CONTROL 9.28 - CONCLUSION 9.29 INTERNAL AUDIT 9.30 AUDIT REPORTS - CASE STUDY 9.31 EFFECTIVE USE OF ENGLISH 9.32 CHAPTER 10 MONITORING PROGRESS A IPPF COMMENTARY INTRODUCTION 10.1 AUDIT ENGAGEMENT FOLLOW-UP -. 10.2 INTERNAL AUDIT S RESPONSIBILITIES FOR AUDIT ENGAGEMENT FOLLOW-UP 10.3 AUDIT ENGAGEMENT FOLLOW-UP BY A SEPARATE FUNCTION 10.4 MANAGEMENT S RESPONSIBILITIES FOR FOLLOW-UP 10.5 APPROACHES TO AUDIT ENGAGEMENT FOLLOW-UP 10.6 FOLLOW-UP AUDIT VISITS 10.7 DOCUMENTING FOLLOW-UP 10.8 CHAPTER 11 RESOLUTION OF MANAGEMENT S ACCEPTANCE OF RISKS A IPPF COMMENTARY INTRODUCTION 11.1 COMMUNICATING SENSITIVE INFORMATION WITHIN AND OUTSIDE OF THE CHAIN OF COMMAND 11. 2 B CASE STUDIES CASE STUDIES ON WHISTLEBLOWING 11.3 XXI CONTENTS PART III SELECTED ADVANCED AUDIT ENGAGEMENTS CHAPTER 12 THE INTERNAL AUDIT ROLE IN MERGERS AND ACQUISITIONS INTRODUCTION , 12.1 DEFINITION OF INTERNAL AUDITING 12.2 DEFINITION OF ASSURANCE SERVICES 12.3 DEFINITION OF CONSULTING SERVICES 12.4 CHAPTER 13 AUDITING SUBSIDIARIES AND REMOTE OPERATING UNITS INTRODUCTION 13.1 FACT FINDING 13.2 EXAMPLE FACT FINDING PROGRAMME 13.3 HIGH LEVEL REVIEW PROGRAMME 13.4 EXAMPLE HIGH LEVEL REVIEW PROGRAMME 13.5 CHAPTER 14 OUTSOURCED BUSINESS ACTIVITIES, AND IMPLICATIONS FOR INTER- NAL AUDIT MEANING 14.1 IMPACT UPON IN-HOUSE PERSONNEL 14.2 BROADENING SCOPE OF OUTSOURCING 14.3 COST-BENEFIT ISSUES 14.4 COST ESCALATION 14.5 RE-INVIGORATING A BUSINESS THROUGH OUTSOURCING 14.6 IMPACT ON HUMAN RESOURCE INVENTORY 14. 7 THE DECISION TO OUTSOURCE 14.8 CORE ACTIVITIES 14.9 STRATEGIC IMPLICATIONS 14.10 IMPLICATIONS FOR INTERNAL AUDIT 14.11 CHAPTER 15 REPUTATIONAL RISK - CONTROL AND AUDIT QUESTIONNAIRE 15.1 GENERAL OVERVIEW (1) 15.1 FINANCIAL PERFORMANCE, PROFITABILITY AND LONG-TERM INVESTMENT VALUE (2) 15.2 THE BOARD, THE CHIEF EXECUTIVE AND THE SENIOR MANAGEMENT TEAM (3) 15.3 QUALITY OF PRODUCTS AND SERVICES - BRAND IMAGE (4) 15.4 TREATMENT OF STAFF (5) 15.5 SOCIAL RESPONSIBILITY (6) 15.6 CUSTOMER SERVICE (7) 15.7 XXII CONTENTS INFORMATION AND COMMUNICATION (8) 15.8 CHAPTER 16 INFORMATION TECHNOLOGY STANDARD AUDIT PROGRAMME GUIDE FOR AUDITING A BUSINESS USE OF INFORMATION TECHNOLOGY 16.1 MANAGEMENT CHECKLIST VERSION WITH EXAMPLE CONTROLS AND MEASURES 16.1 STANDARD AUDIT PROGRAMME GUIDE - SYSTEMS 16.2 SYSTEM INTERFACES FOR INFORMATION PROCESSING FACILITY 16.2 CHAPTER 17 CONTRACTING STANDARD AUDIT PROGRAMME GUIDE 17.1 MANAGEMENT CHECKLIST VERSION WITH EXAMPLE CONTROLS AND MEASURES 17.1 CHAPTER 18 UNDERSTANDING ASSURANCE INTRODUCTION 18.1 ACCOUNTABILITY, AUDIT AND CONTROL 18.2 ASSURANCE HALLMARKS 18.3 THE AUDIT EXPECTATIONS GAP 18.4 AUDIT REGULATION 18.5 AUDITING STATEMENTS ONLY? 18.6 AUDITING INTERNAL CONTROL 18.7 HEARING THE OTHER PARTY 18.8 FIVE COMPONENTS OF AUDIT ENGAGEMENTS 18.9 THE THREE PARTY RELATIONSHIP % 18.10 SUBJECT MATTER 18.11 CRITERIA 18.12 EVIDENCE 18.13 AUDITOR RELIANCE ON OTHERS 18.14 REASONABLE AND LIMITED ASSURANCE 18.15 ASSURANCE IN INTERNAL AUDITING 18.16 COMMON GROUND BETWEEN EXTERNAL AND INTERNAL AUDIT 18.17 TRANSITIONING BEYOND FINANCIAL STATEMENT AUDITING 18.18 DEEPER AUDITING 18.19 CONCLUSIONS 18.2 0 CHAPTER 19 THE BOARD S BLACK HOLE - FILLING THEIR ASSURANCE VACUUM INTRODUCTION 19.1 BP 19.2 THE NORTHERN ROCK BANK 19.3 XXIII CONTENTS BARINGS BANK 19.4 ENRON 19.5 SHELL 19.6 BAE 19.7 US HEGEMONY 19.8 BOARD OVERSIGHT 19.9 THE BOARD S ASSURANCE VACUUM 19.10 FILLING THE VACUUM WITH INTERNAL AUDIT? 19.11 INTERNAL AUDIT INDEPENDENCE FROM MANAGEMENT 19.12 INTERNAL AUDIT DIRECTLY INTERFACING WITH THE MAIN BOARD 19.13 NOT JUST ASSURANCE OF SYSTEMS AND PROCESSES 19.14 ALL OF CORPORATE GOVERNANCE 19.15 A STEP BEYOND PROVIDING ASSURANCE TO THE BOARD 19.16 SUPER AUDITORS 19.17 TOO MUCH TO ASK? 19.18 CONCLUSIONS AND RECOMMENDATIONS 19.19 APPENDICES APPENDIX 1 THE INSTITUTE OF INTERNAL AUDITORS CODE OF ETHICS 607 APPENDIX 2 INTERNATIONAL STANDARDS FOR THE PROFESSIONAL PRACTICE OF INTERNAL AUDITING 611 APPENDIX 3 PRACTICE ADVISORIES BY STANDARD NUMBER, 1 JANUARY 2009 ^ 631 APPENDIX 4 PRACTICE ADVISORIES BY STANDARD NUMBER, SHOWING TRANSITION FROM PRE-2009 TO 2009 SET 635 APPENDIX 5 CONTENT SPECIFICATION OUTLINES FOR THE CERTIFIED INTERNAL AUDITOR PROFESSIONAL QUALIFICATION OF THE INSTITUTE OF INTERNAL AUDITORS 641 APPENDIX 6 CERTIFICATION IN CONTROL SELF ASSESSMENT OF THE INSTITUTE OF INTERNAL AUDITORS 653 APPENDIX 7 THE INSTITUTE OF INTERNAL AUDITORS (UK) PRACTITIONER OF THE INSTITUTE OF INTERNAL AUDITORS PROGRAMME - OUTLINE AND CONTENTS 657 APPENDIX 8 THE INSTITUTE OF INTERNAL AUDITORS (UK) MEMBER OF THE INSTITUTE OF INTERNAL AUDITORS PROGRAMME - OUTLINE AND CONTENTS 681 APPENDIX 9 WEBSITES FOR INTERNAL AUDITORS 705 INDEX 715 XXIV
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spelling	Chambers, Andrew D. Verfasser aut Tolley's internal auditor's handbook Andrew Chambers Internal auditor's handbook 2nd ed. London [u.a.] LexisNexis 2009 XXIV, 724 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Accuracy clarity value Innenrevision (DE-588)4072820-1 gnd rswk-swf Innenrevision (DE-588)4072820-1 s DE-604 DE-601 pdf/application http://www.gbv.de/dms/zbw/584875932.pdf kostenfrei Inhaltsverzeichnis GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017325385&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis
spellingShingle	Chambers, Andrew D. Tolley's internal auditor's handbook Innenrevision (DE-588)4072820-1 gnd
subject_GND	(DE-588)4072820-1
title	Tolley's internal auditor's handbook
title_alt	Internal auditor's handbook
title_auth	Tolley's internal auditor's handbook
title_exact_search	Tolley's internal auditor's handbook
title_full	Tolley's internal auditor's handbook Andrew Chambers
title_fullStr	Tolley's internal auditor's handbook Andrew Chambers
title_full_unstemmed	Tolley's internal auditor's handbook Andrew Chambers
title_short	Tolley's internal auditor's handbook
title_sort	tolley s internal auditor s handbook
topic	Innenrevision (DE-588)4072820-1 gnd
topic_facet	Innenrevision
url	http://www.gbv.de/dms/zbw/584875932.pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017325385&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
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