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Brink's modern internal auditing : a common body of knowledge /
"Since the passage of Sarbanes-Oxley, internal auditing has seen resurgence. Today's internal auditor is responsible for creating higher standards of professional conduct and for greater protection against inefficiency, misconduct, illegal activity, and fraud. In addition, the internal aud...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Hoboken :
Wiley,
2015.
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| Edición: | Eighth edition. |
| Colección: | Wiley corporate F&A
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| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- Brink's Modern Internal Auditing; Contents; Preface; PART ONE: FOUNDATIONS OF MODERN INTERNAL AUDITING; Chapter 1: Significance of Internal Auditing in Enterprises Today: An Update; 1.1 Internal Auditing History and Background; 1.2 Mission of Internal Auditing; 1.3 Organization of this Book; Note; Chapter 2: An Internal Audit Common Body of Knowledge; 2.1 What Is a CBOK? Experiences from Other Professions; 2.2 What Does an Internal Auditor Need to Know?; 2.3 An Internal Auditing CBOK; CBOK Requirements: Importance of Internal Controls.
- CBOK Requirements: Planning and Performing Internal AuditsCBOK Requirements: Organizing and Managing Internal Audit Activities; CBOK Requirements: Impact of Information Technology on Internal Auditing; CBOK Requirements: Internal Audit and Enterprise Governance; CBOK Requirements: Internal Auditor Professional Certifications; CBOK Requirements: Internal Auditing Professional Convergence; 2.4 Another Attempt: The IIA Research Foundation's CBOK; 2.5 Essential Internal Audit Knowledge Areas; Notes; PART TWO: IMPORTANCE OF INTERNAL CONTROLS; Chapter 3: The COSO Internal Control Framework.
- 3.1 Understanding Internal Controls3.2 Revised COSO Framework Business and Operating Environment Changes; 3.3 The Revised COSO Internal Control Framework; 3.4 COSO Internal Control Principles; 3.5 COSO Internal Control Components: The Control Environment; 3.6 COSO Internal Control Components: Risk Assessment; Risk Identification and Analysis; Risk Response Strategies; 3.7 COSO Internal Control Components: Internal Control Activities; Business Process Control Activities; Types of Transaction Control Activities; 3.8 COSO Internal Control Components: Information and Communication.
- Importance of Using Relevant InformationImportance of Internal Communications; 3.9 COSO Internal Control Components: Monitoring Activities; 3.10 The COSO Framework's Other Dimensions; Chapter 4: The 17 COSO Internal Control Principles; 4.1 COSO Internal Control Framework Principles; 4.2 Control Environment Principle 1: Integrity and Ethical Values; Affirming Adherence to the Code of Ethics; Code Violations and Corrective Actions; 4.3 Control Environment Principle 2: Role of the Board of Directors; 4.4 Control Environment Principle 3: Authority and Responsibility Needs.
- 4.5 Control Environment Principle 4: Commitment to a Competent Workforce4.6 Control Environment Principle 5: Holding People Accountable; 4.7 Risk Assessment Principle 6: Specifying Appropriate Objectives; 4.8 Risk Assessment Principle 7: Identifying and Analyzing Risks; 4.9 Risk Assessment Principle 8: Evaluating Fraud Risks; 4.10 Risk Assessment Principle 9: Identifying Changes Affecting Internal Controls; 4.11 Control Activities Principle 10: Selecting Control Activities That Mitigate Risks; 4.12 Control Activities Principle 11: Selecting and Developing Technology Controls.