Internal audit quality: developing a quality assurance and improvement program
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Hoboken, N. J. [u.a.]
Wiley
2014
|
| Schriftenreihe: | Wiley finance editions
|
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XIX, 376 S. graph. Darst. |
| ISBN: | 9781118715512 |
Internformat
MARC
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Datensatz im Suchindex
| _version_ | 1804152144426696704 |
|---|---|
| adam_text | Titel: Internal audit quality
Autor: Pitt, Sally-Anne
Jahr: 2014
Contents
Preface xiii
Acknowledgments x;x
PART I INTERNAL AUDIT AND QUALITY
CHAPTER I The Various Faces of Internal Audit 3
History 3
The Institute of Internal Auditors 4
Types of Internal Audit Functions 5
Internal Auditing in Different Sectors and Organizations 5
Internal Audit Standards 8
Conclusion 11
References 11
CHAPTER 2 Quality, Performance, and Value 13
Understanding Quality, Performance, and Value 13
Quality Management Systems: Deming, Juran, and TQM 14
Models for Measuring Performance 18
Conclusion 21
References 21
PART II DEVELOPING THE QUALITY ASSURANCE AND
IMPROVEMENT PROGRAM
CHAPTER 3 Developing a Quality Framework 25
The Link between Quality, Performance, and Value 25
Drivers of Quality 26
A Structured Approach to Quality 30
Developing Performance Measures for Internal Audit 32
Responsibility for Internal Audit Quality 37
Creating a Quality Assurance and Improvement Program 41
Reporting on Quality 43
Questions about the Quality Framework 44
Conclusion
References
45
45
CHAPTER 4 Internally Assessing Quality
Ongoing Internal Monitoring and Maturity Models 47
Processes for Embedding Quality 51
Periodic Internal Assessments: Health Checks 53
Client Satisfaction 56
Benchmarking the Internal Audit Function 57
Questions about Internal Assessments 59
Conclusion ^0
References 6b
CHAPTERS Externally Assessing Quality 61
What Is an External Assessment? 61
Why Have an External Assessment? 62
Types of Assessments 64
Questions about External Assessments 70
Conclusion 71
References 71
PART III INTERNAL AUDIT GOVERNANCE STRUCTURES
CHAPTER 6 Internal Audit Strategy and Planning 75
Strategic Planning as a Key Input of the Internal Audit Function 75
Vision 78
Internal Audit s Value Proposition 78
Planning to Deliver Value 85
Assessing Risks Associated with the Internal Audit Function 86
Resource Planning 87
Business Continuity Planning 89
Questions about the Internal Audit Function s Strategy and
Planning Processes 90
Conclusion 92
References 92
CHAPTER 7 Areas of Responsibility and Nature of Work 95
Types of Engagements 95
Assurance 97
Consulting 103
Nature of Work 106
Audit Support Activities 117
Questions about the Internal Audit Function s Areas of
Responsibility and Nature of Work 118
120
120
123
123
124
124
128
131
133
135
137
137
141
142
142
149
151
155
163
165
167
168
169
169
172
174
177
180
180
183
184
187
187
190
Conclusion
References
Internal Audit Charter
Internal Audit Mandate and Purpose
Strategic Context
Structure and Position
Independence
Authority
Internal Audit Charter
Questions about the Quality of the Internal Audit Charter
Conclusion
References
INTERNAL AUDIT STAFFING
Internal Audit Staffing
Overview of the Staffing Element
Capability Planning for the Internal Audit Workforce
Flexible Work Practices
Recruitment and Retention
Service Delivery Models
Role of the Chief Audit Executive
Questions about the Quality of Internal Audit
Staffing Practices
Conclusion
References
Managing and Measuring Staff Performance
Professional Attributes
Performance Management Processes
Team Development
Individual Professional Development
Professional Membership and Involvement
Questions about the Quality of Internal Audit Staff
Development Processes
Conclusion
References
INTERNAL AUDIT PROFESSIONAL PRACTICES
Internal Audit Professional Practice
Elements of Internal Audit Professional Practice
Stages in the Internal Audit Process
Internal Audit Policies and Procedures
Questions about Internal Audit Policies and Procedures
Conclusion
References
CHAPTER 12 Annual Audit Planning
Value-Added Planning
Applying an Objectives-Based Approach to
Audit Planning
Understanding the Organization s Business
Applying a Risk-Based Approach to Audit Planning
Auditable Areas and the Audit Universe
Assurance Mapping
Resource Allocation
Annual Audit Plan Formats
Communication and Approval
Questions about Annual Audit Planning
Conclusion
References
190
199
200
201
203
203
204
204
205
211
213
217
219
220
221
223
223
CHAPTER 13 Planning the Engagement
Purpose of Engagement Planning
Client Engagement
Objectives, Criteria, and Scope
Environmental Scanning
Aligning Engagements to Key Risks
Methodology
Resourcing and Milestones
Assessing Risks to the Audit Engagement
Approval of the Engagement Plan
Questions about Planning the Engagement
Conclusion
References
225
225
227
229
234
234
237
244
245
246
247
248
248
CHAPTER 14 Performing the Engagement
Audit Evidence
Interviews
Analyzing Information Collected
Engagement Findings
Efficient Fieldwork
Management and Supervision
Working Papers
Questions about Performing the Engagement
Conclusion
References
249
249
252
255
257
260
260
262
264
265
266
CHAPTER 15 Communication and Influence 267
Understanding Stakeholder Needs 267
Communication versus Influence 271
Engagement Communications 276
Follow-Up 288
Communicating the Acceptance of Risk 290
Questions about Communication and Influence 290
Conclusion 293
References 293
CHAPTER 16 Knowledge Management and Marketing 295
Knowledge Management 295
Marketing 298
Questions about Knowledge Management and Marketing 303
Conclusion 304
References 304
CHAPTER 17 Quality and the Small Audit Shop 305
What Is a Small Audit Shop? 305
Delivering Value in a Small Audit Shop 305
Quality Challenges for Small Audit Shops Related
to Governance Structures 307
Quality Challenges for Small Audit Shops Related to Staffing 309
Quality Challenges for Small Audit Shops Related
to Professional Practices 311
Conclusion 315
References 315
Appendix A International Standards for the Professional Practice
of Internal Auditing 317
Appendix B List of Quality Questions 323
Appendix C List of Key Performance Indicators 345
Glossary
About the Author
Index
351
365
367
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| isbn | 9781118715512 |
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| spelling | Pitt, Sally-Anne Verfasser (DE-588)1060931354 aut Internal audit quality developing a quality assurance and improvement program Sally-Anne Pitt Hoboken, N. J. [u.a.] Wiley 2014 XIX, 376 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Wiley finance editions Erscheint auch als Online-Ausgabe 978-1-118-77721-3 Erscheint auch als Online-Ausgabe, EPUB 978-1-118-71549-9 Erscheint auch als Online-Ausgabe, PDF 978-1-118-71550-5 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027261455&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
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| title | Internal audit quality developing a quality assurance and improvement program |
| title_auth | Internal audit quality developing a quality assurance and improvement program |
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| title_sort | internal audit quality developing a quality assurance and improvement program |
| title_sub | developing a quality assurance and improvement program |
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