Brink's Modern Internal Auditing : A Common Body of Knowledge

by Moeller, Robert R.

• ISBN13: 9780470293034
• ISBN10: 0470293039
• Edition: 7th
• Format: Hardcover
• Copyright: 2009-04-27
• Publisher: Wiley

Summary

Today's internal auditor is responsible for creating higher standards of professional conduct and for greater protection against inefficiency, misconduct, illegal activity, and fraud. Now completely revised and updated, Brink's Modern Internal Auditing, Seventh Edition is a comprehensive resource and reference book on the changing world of internal auditing, including new coverage of the role of the auditor and internal control. An invaluable resource for both the new and seasoned internal auditor, the Seventh Edition provides auditors with the body of knowledge needed in order to be effective.

Table of Contents

Preface

Foundations of Modern Internal Auditing

Foundations of Internal Auditing

Internal Audit Common Body of Knowledge

Importance of Internal Controls

Internal Control Framework: The COSO Standard

Sarbanes-Oxley and Beyond

Another Internal Controls Framework: CobiT

Risk Management: COSO ERM

Planning and Performing Internal Audits

Performing Effective Internal Audits

Standards for the Professional Practice of Internal Auditing

Testing, Assessing, and Evaluating Audit Evidence

Audit Programs and Establishing the Audit Universe

Control Self-Assessments and Benchmarking

Organizing and Managing Internal Auditor Activities

Internal Audit Charters and Building the Internal Audit Function

Internal Audit Key Competencies

Understanding Project Management

Planning and Performing Internal Audits

Documenting Results Through Process Modeling and Workpapers

Reporting Internal Audit Results

Impact of Information Technology on Internal Auditing

IT General Controls and ITIL Best Practices

Reviewing and Assessing IT Application Controls

Cyber-Security and Privacy Controls

Computer Assisted Audit Tools and Techniques

Business Continuity Planning and IT Disaster Recovery

Internal Audit and Enterprise Governance

Board Audit Committee Communications

Ethics and Whistleblower Programs

Fraud Detection and Prevention

HIPAA, GLBA, and Other Compliance Requirements

The Professional Internal Auditor

Professional Certification: CIA, CISA, and More

Internal Auditors as an Enterprise Consultant

Continuous Assurance Auditing and XBRL

ISO 27001, ISO 9000, and Other International Standards

Quality Assurance Auditing and ASQ Standards

Six Sigma and Lean Techniques

International Internal Auditing and Accounting Standards

CBOK for the Modern Internal Auditor

Index

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