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The Essential Handbook of Internal Auditing内部审计基础手册

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最低价：￥542.40

定价：￥678.00

作者：K. H. SpencerPickett　著著

出版社：

出版时间：2005-6-1

I S B N：9780470013168

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The Essential Handbook of Internal Auditing内部审计基础手册

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内容简介

The Essential Handbook of Internal Auditing is a condensed version of the second edition of the highly successful “Internal Auditing Handbook”. It shows the reader 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.
In addition to the author’s own views of the auditor’s role, the reader is provided with a range of professional standards and guidance that provides a valuable source of various key issues and developments.
K H Spencer Pickett has also developed many helpful models and checklists that provide a short cut to understanding the work and coverage of internal auditing.
　　作者简介：
　　K.H. Spencer Pickett is a course director at CPMS, in Ascot, Berkshire, where he is responsible for training programmes on internal audit, corporate governance and risk management. Spencer is a member of the Chartered Association of Certified Accountants, Institute of Internal Auditors, Certified Fraud Examiners and Chartered Institute of Personnel and Development.

作者简介

1 Introduction
Introduction
1.1　Reasoning behind the Book
1.2　The IIA Standards and Links to the Book
1.3　How to Navigate around the Book
1.4　The Handbook as a Development Tool
1.5　The Development of Internal Auditing
　Summary and Conclusions
　Chapter I: Multi-Choice Questions
　References
2 Corporate Governance Perspectives
Introduction
　 2.1　The Agency Concept
　 2.2　Corporate Ethics and Accountability
　 2.3　International Scandals and their Impact
　 2.4　Models of Corporate Govemance
　 2.5　Putting Governance into Practice
　 2.6　The External Audit
　 2.7　The Audit Committee
　 2.8　Intemal Audit
　 2.9　The Link to Risk Management and Intemal Control
　 2. 10 Reporting on Internal Controls
　Summary and Conclusions
　Chapter 2: Multi-Choice Questions
　References
3 Managing Risk
Introduction
　 3.1　What is Risk?
　 3.2　The Risk Challenge
　 3.3　Risk Management and Residual Risk
　 3.4　Mitigation through Controls
　 3.5　Risk Registers and Appetites
　 3.6　The Risk Policy
　 3.7　Enterprise-Wide Risk Management
　 3.8　Control Self-Assessment
　 3.9　Embedded Risk Management
　 3.10 The Internal Audit Role in Risk Management
　Summary and Conclusions
　Chapter 3: Multi-Choice Questions
　References
4 Internal Controls
Introduction
　 4.1　Why Controls?
　 4.2　Control Framework--COSO
　 4.3　Control Framework--CoCo
　 4.4　Other Control Models
　 4.5　Links to Risk Management
　 4.6　Control Mechanisms
　 4.7　Importance of Procedures
　 4.8　Integrating Controls
　 4.9　The Fallacy of Perfection
　 4.10 Internal Control Awareness Training
　Summary and Conclusions
　Chapter 4: Multi-Choice Questions
　References
5　The Internal Audit Role
　Introduction
　 5.1　Why Auditing?
　 5.2　Defining Internal Audit
　 5.3　The Audit Charter
　 5.4　Audit Services
　 5.5　Independence
　 5.6　Audit Ethics
　 5.7　Police Officer versus Consultant
　 5.8　Managing Expectations through Web Design
　 5.9　Audit Competencies
　 5.10 Training and Development
　Summary and Conclusions
　Chapter 5: Multi-Choice Questions
　Reference
6 Professionalism
　Introduction
6.1　Audit Professionalism
6.2　Internal Auditing Standards
6.3　Due Professional Care
6.4　Professional Consulting Services
6.5　The Quality Concept
6.6　Defining the Client
6.7　Internal Review and External Review
6.8　Marketing the Audit Role
6.9　Audit Feedback Questionnaire
6.10 Continuous Improvement
　……
7 The Audit Approach
8 Setting an Audit Strategy
9 Audit Field Work
10 Meeting the challenge
Appendix A Suggested Answers
Appendix B Candidate's Answers
Index