The Internal Auditor at Work

A clear, accessible guide to the roles and responsibilities oftoday's internal auditorAt a time when companies are seeking to reevaluate theirpractices and add value to their audit processes, TheInternal Auditor at Work represents an invaluable,user-friendly, and up-to-date guidebook for the internal auditingprofessional to refine and rethink both day-to-day methods and theunderlying significance of the job.Each chapter of this in-depth, functional analysis containsnumerous resources to guide the reader toward greater understandingand performance. Discussion questions promote dialogue amongauditing professionals on the various topics covered. Top tenconsiderations lists recap the important points of each chapter.And end-of-chapter exercises are especially valuable to newinternal auditors in that they facilitate self-development andapplication of principles covered.Written in partnership with the Institute of Internal Auditorswith special attention to its revised standards and guidelines,The Internal Auditor at Work includes chapterson:* The audit context* The strategic dimension* Quality and audit competence* The audit process* The audit proposition* And moreIn a business environment currently undergoing majorreevaluation, The Internal Auditor at Work providesan invaluable tool for internal auditing professionals and allothers with an interest in adding value to their organizationalprocesses.

List of Abbreviations.Chapter 1. Introduction.Section 1. About the Book.Section 2. The New Internal Auditor.Section 3. The Challenges of a Career in Internal Auditing.Section 4. Popular Misconceptions.Section 5. A Brief History of Internal Auditing.Section 6. The Importance of Tracking New Developments.Section 7. The Audit Model.Section 8. Summary: Top Ten Considerations.Section 9. Your Personal Development Exercises.Chapter 2. The Audit Context.Section 1. The Growth of Corporate Governance.Section 2. Understanding Societal Expectations.Section 3. The Global Dimension.Section 4. Impact on the Board and Senior Management.Section 5. The Role of the Audit Committee.Section 6. Risk Management: The Key of Success.Section 7. Understanding Internal Controls.Section 8. Defining the Internal Audit Role.Section 9. External Audit.Section 10. The Value-Add Proposition.Section 11. The Audit Model.Section 12. Summary: Top Ten Considerations.Section 13. Your Personal Development Exercises.Chapter 3. The Strategic Dimension.Section 1. Approaches to Internal Audit Work.Section 2. Risk-Based Systems Approach.Section 3. Consulting Services.Section 4. Compliance.Section 5. Fraud and Abuse.Section 6. Information Systems.Section 7. CSA Workshops.Section 8. Developing an Integrated Approach.Section 9. The Audit Model.Section 10. Summary: Top Ten Considerations.Section 11. Your Personal Development Exercises.Chapter 4. Quality Assurance and Audit Competence.Section 1. The Quality Concept.Section 2. Professional Internal Auditing Standards.Section 3. Documentation Standards and Review.Section 4. Internal and External Reviews.Section 5. Audit Competence.Section 6. Interviewing.Section 7. The Audit Model.Section 8. Summary: Top Ten Considerations.Section 9. Your Personal Development Exercises.Chapter 5. The Audit Process.Section 1. The Audit Process.Section 2. Risk-Based Strategies.Section 3. Preliminary Surveys.Section 4. Developing Assignment Plans.Section 5. Audit Fieldwork.Section 6. Developing Findings.Section 7. Audit Reporting and Follow-Up.Section 8. The Audit Model.Section 9. Summary: Top Ten Considerations.Section 10. Your Personal Development Exercises.Chapter 6. The Audit Proposition.Section 1. Impacting Corporate Governance.Section 2. Supporting the Board and the Audit Committee.Section 3. Providing Assurances on Controls.Section 4. Making Risk Management Work.Section 5. Partnerships with Management.Section 6. The Global Audit Community.Section 7. Future Directions and Challenges.Section 8. The Final Audit Model.Section 9. Summary: Top Ten Considerations.Section 10. Your Personal Development Exercises.Index.