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Internal Auditing Vis A Vis External Auditing
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Book Synopsis Internal Auditing Vis-a-vis External Auditing by : Herbert L. Jensen
Download or read book Internal Auditing Vis-a-vis External Auditing written by Herbert L. Jensen and published by . This book was released on 1984 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: Discusses how internal and external auditors differ in their functions, and addresses the issue of how the external auditor can make use of the work of the internal auditor to facilitate their work.
Book Synopsis Internal Auditing by : Richard Cascarino
Download or read book Internal Auditing written by Richard Cascarino and published by Juta and Company Ltd. This book was released on 2007-04 with total page 454 pages. Available in PDF, EPUB and Kindle. Book excerpt: Book & CD. This book is designed primarily for undergraduate and postgraduate students intending to pursue a career in internal auditing, as well as those chartered accountants with a specialist interest in governance and control issues. This book covers the basic concepts, philosophy and principles underlying the practice of internal auditing -- the relationships between the internal auditor, management and the external auditor. In addition, the student will gain a knowledge and understanding of the nature of an organisation. Risk management and the role of internal auditing in managing organisational risks in the context of current developments in corporate governance in both the public and private sectors are dealt with. The book is now prescribed for those studying for the Certified Internal Auditor professional qualification since it addresses the syllabus requirements of the Institute of Internal Auditors (IIA) and the Standards for the Professional Practice of Internal Auditing and Competency Framework for Internal Auditors. This book represents a practical integrated approach to the Institute of Internal Auditors' recommended internal audit approach, and may be implemented within an internal audit department in a cost-effective manner. Accordingly, the text may be useful as a reference manual for internal audits in practice.
Book Synopsis Internal Auditor Objectivity by : Sunita Ahlawat
Download or read book Internal Auditor Objectivity written by Sunita Ahlawat and published by . This book was released on 2000 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The internal audit (IA) function is evolving from its traditional oversight function to one that includes a broader advice and consultation role. On one hand, internal auditors are becoming more involved in a wider spectrum of activities to add value to their organizations. On the other hand, economic pressures have forced many companies to consider outsourcing as an alternative. While the internal audit function is changing, accounting firms are expanding the the types of services they offer to clients. With this expansion, however, comes a concern regarding the potentail lack of objectivity for both internal and external auditors. This exploratory study examines whether outsourcing of the internal audit function is susceptible to client advocacy vis-a-vis in-house auditing, which itself may be sensitive to an employer advocacy. Advocacy implies that an auditor will be partial to its client's interest, especially if these interests are specifically known. The study further examines whether advocacy is mitigated by the experience of internal auditors, and whether their judgments are influenced more by ethical or by economical concerns.For this research, sixty-six practicing members of the Institute of Internal Auditing completed a case study involving a corporate acqusition scenario. Of the 66 participants, 35 were from corporations (in-house), while the remaining 31 were from the Big 5 accounting firms (outsource). Advocacy was manipulated by asking participants to assume the role of internal auditor for either the buyer or the seller of a target division. Results indicate that significant advocacy existed in the judgments of both in-house and outsource auditors. However, the extent of advocacy was less severe in the case of outsource auditors. This is understandable since outsource auditors considered the threat of malpractice litigation to be the most important factor in making IA judgments, while the in-house auditors considered the employer's best interest to be most important. The participants' experience and ethical/economical inclination were not significant factors. Also, regardless of whether participants themselves made ethical or economical choices, they seemed to believe that most people, in general, are motivated by economic rather than ethical considerations.
Book Synopsis Internal Auditing by : Andrew D. Chambers
Download or read book Internal Auditing written by Andrew D. Chambers and published by Dartmouth Publishing Company. This book was released on 1996 with total page 720 pages. Available in PDF, EPUB and Kindle. Book excerpt: Control by management is synonymous with internal control in counterdistinction from external control. Internal auditing is the independent appraisal of the effectiveness of internal control. It is internal not because it is necessarily performed by people who are internal to the business but because it is the review of internal control. Market testing of internal auditing provision leading, possibly, to contracting out of internal auditing is becoming more popular. The impetus for outsourcing internal audit provision has often been the introduction of a mandatory internal auditing requirement into institutions and businesses which are quite small and where management considers a full in-house provision cannot be justified: in the UK this has often been seen to apply to hospitals, universities and local government bodies.
Book Synopsis External Audit Arrangements at Central Banks by : Mr.Atilla Arda
Download or read book External Audit Arrangements at Central Banks written by Mr.Atilla Arda and published by International Monetary Fund. This book was released on 2018-09-11 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper takes stock of external audit arrangements at central banks. Its focus is on the annual audit of central bank financial statements, as well as legal and institutional measures that support audit quality and independence. The paper outlines good practices in these areas and provides a summary of actual practices observed based on a review of audited financial statements and central bank legislation. While the audit frameworks for central banks differ depending on their legal and institutional circumstances, central banks’ external audits increasingly follow international standards. Most of them are audited by auditors with international affiliations and embrace modern governance structures that provide for audit oversight. However, the paper also notes that a sizeable number of central banks do not publish the audit results in a timely manner, which leaves room for improvement in transparency practices.
Book Synopsis The Essential Guide to Internal Auditing by : K. H. Spencer Pickett
Download or read book The Essential Guide to Internal Auditing written by K. H. Spencer Pickett and published by John Wiley & Sons. This book was released on 2011-05-23 with total page 390 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Second Edition of The Essential Guide to Internal Auditing is a condensed version of the Handbook of Internal Auditing, Third Edition. It shows internal auditors and students in the field how to understand the audit context and how this context fits into the wider corporate agenda. The new context is set firmly within the corporate governance, risk management, and internal control arena. The new edition includes expanded coverage on risk management and is updated throughout to reflect the new IIA standards and current practice advisories. It also includes many helpful models, practical guidance and checklists.
Book Synopsis Auditing and Assurance by : VARSHA AINAPURE
Download or read book Auditing and Assurance written by VARSHA AINAPURE and published by PHI Learning Pvt. Ltd.. This book was released on 2009-10-23 with total page 1045 pages. Available in PDF, EPUB and Kindle. Book excerpt: Whether it is a balance sheet of a company, a cinema hall, or of a school; auditing evaluates all! This comprehensive book, now in its second edition, is a compendium of a textbook; a handbook of Auditing Standards; a question bank, and a compilation of model answers. This text is organized in four parts. Part 1 (Principles) enunciates the standards and the concepts, which form the bases of auditing. Part 2(Process) provides a stepwise description of the auditing process, adopted by the auditors while performing audit engagements. Part 3 (Performance) deals with the auditing engagement and shows how the verification of financial elements such as receipts, payments, purchases, sales, assets and liabilities is conducted. Part 4 (Practice) demonstrates the practical aspects of audits of specific entities such as private limited companies, charitable trusts, hospitals and so on. This book is primarily intended for the students of Chartered Accountancy (appearing for the CA-PCC examination), Cost Accounting, Company Secretary, and postgraduate students of Finance and Accounting. Apart from that, the book is also useful for the practising Chartered Accountants and Financial officers of companies, as a reference handbook. Key Features : Incorporates 67 practical questions (with structured solutions) to help the students to apply the principles to practical situations. Comprises 147 case studies to help identify the issues involved, place them in the right context and arrive at a correct conclusion. Provides 285 innovative true and false type questions (with their reasoned answers) to strengthen the grasp of the subject. Contains 1267 answer-in-brief questions, which are cross-referenced. New to this Edition : Explains all the latest Standards on Auditing applicable for financial years 2009–2010 and 2010–2011. Includes model answers for all relevant descriptive examination questions, asked in the CA-PCC/Final examinations till June 2009. Numerous newly drafted questions (true or false, answer-in-brief, descriptive type) on latest auditing standards with answers/cross references.
Book Synopsis Sarbanes-Oxley and the New Internal Auditing Rules by : Robert R. Moeller
Download or read book Sarbanes-Oxley and the New Internal Auditing Rules written by Robert R. Moeller and published by John Wiley & Sons. This book was released on 2004-05-10 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: Sarbanes-Oxley and the New Internal Auditing Rulesthoroughly and clearly explains the Sarbanes-Oxley Act, how itimpacts auditors, and how internal auditing can help with itsrequirements, such as launching an ethics and whistle-blowerprogram or performing effective internal controls reviews under theCOSO framework. With ample coverage of emerging rules that have yetto be issued and other matters subject to change, this bookoutlines fundamental blueprints of the new rules, technologicaldevelopments, and evolving trends that impact internal auditprofessionals. Order your copy today!
Book Synopsis Principles of External Auditing by : Brenda Porter
Download or read book Principles of External Auditing written by Brenda Porter and published by John Wiley & Sons. This book was released on 2014-03-03 with total page 905 pages. Available in PDF, EPUB and Kindle. Book excerpt: Principles of External Auditing has become established as one of the leading textbooks for students studying auditing. Striking a careful balance between theory and practice, the book describes and explains, in non-technical language, the nature of the audit function and the principles of the audit process. The book covers international auditing and accounting standards and relevant statute and case law. It explains the fundamental concepts of auditing and takes the reader through the various stages of the audit process. It also discusses topical aspects of auditing such as legal liability, audit risk, quality control, and the impact of information technology. Brenda Porter is currently visiting Professor at Exeter University and Chulalongkorn University, Bangkok.
Book Synopsis A Handbook of Practical Auditing by : BN Tandon et al.
Download or read book A Handbook of Practical Auditing written by BN Tandon et al. and published by S. Chand Publishing. This book was released on 2006 with total page 680 pages. Available in PDF, EPUB and Kindle. Book excerpt: For the students of B.Com., M.Com, Professional Course of C.A., C.S., I.C.W.A. and Professionals of Financial Institutions.
Book Synopsis Internal Audit Handbook by : Henning Kagermann
Download or read book Internal Audit Handbook written by Henning Kagermann and published by Springer Science & Business Media. This book was released on 2007-12-04 with total page 631 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers a comprehensive, up-to-date presentation of the tasks and challenges facing internal audit. It presents the Audit Roadmap, the process model of internal auditing developed at SAP® which describes all stages of an audit. Coverage provides information on issues such as the identification of audit fields, the annual audit planning, the organization and execution of audits as well as reporting and follow-up. The handbook also discusses management-related subjects. Separate chapters are dedicated to special topics like IT or SOX audits.
Author :Robert Kuhn Mautz Publisher :Institute of Internal Auditors Research Foundation Institute ISBN 13 : Total Pages :300 pages Book Rating :4.4/5 (91 download)
Book Synopsis Internal Auditing by : Robert Kuhn Mautz
Download or read book Internal Auditing written by Robert Kuhn Mautz and published by Institute of Internal Auditors Research Foundation Institute. This book was released on 1984 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Sarbanes-Oxley Internal Controls by : Robert R. Moeller
Download or read book Sarbanes-Oxley Internal Controls written by Robert R. Moeller and published by John Wiley & Sons. This book was released on 2008-03-31 with total page 403 pages. Available in PDF, EPUB and Kindle. Book excerpt: Sarbanes-Oxley Internal Controls: Effective Auditing with AS5, CobiT, and ITIL is essential reading for professionals facing the obstacle of improving internal controls in their businesses. This timely resource provides at-your-fingertips critical compliance and internal audit best practices for today's world of SOx internal controls. Detailed and practical, this introductory handbook will help you to revitalize your business and drive greater performance.
Book Synopsis Cutting Edge Internal Auditing by : Jeffrey Ridley
Download or read book Cutting Edge Internal Auditing written by Jeffrey Ridley and published by John Wiley & Sons. This book was released on 2008-04-30 with total page 486 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cutting Edge Internal Auditing provides guidance and knowledge for every internal auditor, encouraging each to pioneer new ground in the development of their professional practices in all risk management, control and governance processes. Serving as an excellent reference guide that develops a pattern of internal auditing now and for the future, this book explores the concept of 'cutting edge' internal auditing as an imaginative adventure: demonstrating how this has influenced and will continue to influence the development of professionalism in internal auditing. Built on the foundations of Jeffrey Ridley's extensive internal auditing experience across the public and private sectors, the author uses his articles and research to explore and develop the motivations, goals and categories of innovation in internal auditing today. It develops and brings up to date an imaginative internal auditing model, created and used by the author in the early 1980s, drawing on research and guidance by The Institute of Internal Auditors Inc., its Research Foundation and the Institute of Internal Auditors - UK and Ireland. Each chapter stands alone by focusing on an individual internal auditing theme, considered from both the perspective of internal auditing and its customers to suggest an appropriate vision as a goal for every internal audit activity. Each chapter also includes self-assessment questions to challenge the readers understanding of its messages. Companion website contains some of the author's training slides and seventy case studies, many written by leading internal audit practitioners, this book creates a vision for future cutting edge internal auditing.
Book Synopsis Brink's Modern Internal Auditing by : Robert R. Moeller
Download or read book Brink's Modern Internal Auditing written by Robert R. Moeller and published by John Wiley & Sons. This book was released on 2016-01-05 with total page 832 pages. Available in PDF, EPUB and Kindle. Book excerpt: The complete guide to internal auditing for the modern world Brink's Modern Internal Auditing: A Common Body of Knowledge, Eighth Edition covers the fundamental information that you need to make your role as internal auditor effective, efficient, and accurate. Originally written by one of the founders of internal auditing, Vic Brink and now fully updated and revised by internal controls and IT specialist, Robert Moeller, this new edition reflects the latest industry changes and legal revisions. This comprehensive resource has long been—and will continue to be—a critical reference for both new and seasoned internal auditors alike. Through the information provided in this inclusive text, you explore how to maximize your impact on your company by creating higher standards of professional conduct and greater protection against inefficiency, misconduct, illegal activity, and fraud. A key feature of this book is a detailed description of an internal audit Common Body of Knowledge (CBOK), key governance; risk and compliance topics that all internal auditors need to know and understand. There are informative discussions on how to plan and perform internal audits including the information technology (IT) security and control issues that impact all enterprises today. Modern internal auditing is presented as a standard-setting branch of business that elevates professional conduct and protects entities against fraud, misconduct, illegal activity, inefficiency, and other issues that could detract from success. Contribute to your company's productivity and responsible resource allocation through targeted auditing practices Ensure that internal control procedures are in place, are working, and are leveraged as needed to support your company's performance Access fully-updated information regarding the latest changes in the internal audit industry Rely upon a trusted reference for insight into key topics regarding the internal audit field Brink's Modern Internal Auditing: A Common Body of Knowledge, Eighth Editionpresents the comprehensive collection of information that internal auditors rely on to remain effective in their role.
Book Synopsis Internal Auditing by : Urton Anderson
Download or read book Internal Auditing written by Urton Anderson and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The internal audit function (IAF) provides assurance and insight regarding governance, risk and control processes within an organization. In this regard, the IAF performs value-added activities for the board, management and external auditors, as well as various other internal and external stakeholders (e.g., investors). In this chapter, we describe the extant literature on the IAFs role in governance, risk and control, much of which focuses on the effects of IAF quality on various financial reporting outcomes and on users' reliance on the IAF. We also discuss research focusing on operational outcomes and the IAF's consulting responsibilities. In addition, because of the constantly evolving role of the IAF, and various changes in governance in general, there exist several areas where current understanding is incomplete. We conclude this chapter with a discussion of these knowledge gaps.
Book Synopsis External and Internal Auditing by : Michael Schemmann
Download or read book External and Internal Auditing written by Michael Schemmann and published by Createspace Independent Pub. This book was released on 2010-10-23 with total page 494 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work is a Professional Study Guide for exam candidates of the IICPA's Certified Controller Program and candidates for The IIA's Certified Internal Auditor (CIA) examination (Part 1 of 4) as well as a desk top compendium for auditing practitioners. TABLE OF CONTENTS: External Auditing: Respective responsibilities, Objectives, Audit Engagements, Quality Control, Documentation, Fraud, Laws and Regulations, Communication, Deficiencies, Planning the Audit, Risk of Material Misstatement, Materiality, Assessed Risks, Entity Using a Service Organization, Misstatements, Audit Evidence, Specific Considerations, External Confirmations, Initial Audit Engagements - Opening Balances, Analytical Procedures, Sampling, Accounting Estimates, Related Parties, Subsequent Events, Going Concern Assumption, Written Representations, Special Considerations, Using the Work of Internal Auditors, Using the Work of Experts, Forming the Opinion, Modifications to the Opinion, Emphasis of Matters Paragraphs, Comparative Information, Other Information, Specialized Areas, Special Purpose Frameworks, Single Financial Statements, Smmary Financial Statements. Prospective Financial Information: AICPA AAG-PRO #4, Types of Prospective Financial Information & Their Uses, AAG-PRO #15 Examination Procedures Internal Auditing: The Institute of Internal Auditors (The IAA), Internal Auditing - An Overview, The International Standards for the Professional Practice of Internal Auditing & Glossary.
