Brink's modern internal auditing a common body of knowledge
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 f...
| Otros Autores: | |
|---|---|
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Hoboken, New Jersey :
Wiley
2016.
|
| Edición: | Eighth edition |
| Colección: | Wiley corporate F & A.
|
| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009629674906719 |
Tabla de Contenidos:
- Intro
- 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 Audits
- CBOK 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 Controls
- 3.2 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 Information.
- Importance 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 Workforce
- 4.6 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
- 4.13 Control Activities Principle 12: Policies and Procedures
- 4.14 Information and Communication Principle 13: Using Relevant, Quality Information
- Information from Relevant Sources
- Processing Data through Information Systems
- 4.15 Information and Communication Principle 14: Internal Communications
- Internal Control Communication
- Internal Communication beyond Normal Channels
- Methods of Communication
- 4.16 Information and Communication Principle 15: External Communications
- 4.17 Monitoring Principle 16: Internal Control Evaluations
- 4.18 Monitoring Principle 17: Communicating Internal Control Deficiencies
- Note
- Chapter 5: Sarbanes-Oxley (SOx) and Beyond.
- 5.1 Key Sarbanes-Oxley Act (SOx) Elements
- Title I: Public Company Accounting Oversight Board
- Title II: Auditor Independence
- Title III: Corporate Responsibility
- Title IV: Enhanced Financial Disclosures
- Title V: Analyst Conflicts of Interest
- Titles VI through X: Fraud Accountability and White‐Collar Crime
- Title XI: Corporate Fraud Accountability
- 5.2 Performing Section 404 Reviews under AS5
- 5.3 AS5 Rules and Internal Audit
- 5.4 Impact of the Sarbanes-Oxley Act
- Notes
- Chapter 6: COBIT and Other ISACA Guidance
- 6.1 Introduction to COBIT
- 6.2 COBIT Framework
- 6.3 Principle 1: Meeting Stakeholder Needs
- 6.4 Principle 2: Covering the Enterprise End to End
- 6.5 Principle 3: A Single Integrated Framework
- 6.6 Principle 4: Enabling a Holistic Approach
- 6.7 Principle 5: Separating Governance from Management
- 6.8 Using COBIT to Assess Internal Controls
- 6.9 Mapping COBIT to COSO Internal Controls
- Notes
- Chapter 7: Enterprise Risk Management: COSO ERM
- 7.1 Risk Management Fundamentals
- Risk Identification
- Key Risk Assessments
- Probability and Uncertainty
- Risk Interdependencies
- Risk Ranking
- Quantitative Risk Analysis: Expected Values and Response Planning
- Quantitative Risk Analysis: Risk Monitoring
- 7.2 COSO ERM: Enterprise Risk Management
- 7.3 COSO ERM Key Elements
- COSO ERM: The Internal Environment Component
- COSO ERM Objective Setting
- COSO ERM Event Identification
- COSO ERM Risk Assessment
- COSO ERM Risk Response Elements
- COSO ERM Control Activities
- COSO ERM Information and Communication
- COSO ERM Monitoring
- 7.4 Other Dimensions of COSO ERM: Enterprise Risk Objectives
- Operations Risk Management Objectives
- Reporting Risk Management Objectives
- Legal and Regulatory Compliance Risk Objectives
- 7.5 Entity-Level Risks.
- Risks Encompassing the Entire Organization
- 7.6 Putting It All Together: Auditing Risk and COSO ERM Processes
- Notes
- PART THREE: PLANNING AND PERFORMING INTERNAL AUDITS
- Chapter 8: Performing Effective Internal Audits
- 8.1 Initiating and Launching an Internal Audit
- 8.2 Organizing and Planning Internal Audits
- 8.3 Internal Audit Preparatory Activities
- Determine the Audit Objectives
- Audit Schedule and Time Estimates
- Internal Audit Preliminary Surveys
- 8.4 Starting the Internal Audit
- Internal Audit Field Surveys
- Documenting the Internal Audit Field Survey
- Field Survey Auditor Conclusions
- 8.5 Developing and Preparing Audit Programs
- Audit Program Formats and Their Preparation
- Types of Audit Evidence
- 8.6 Performing the Internal Audit
- Internal Audit Fieldwork Initial Procedures
- Audit Fieldwork Technical Assistance
- Audit Management Fieldwork Monitoring
- Potential Audit Findings
- Audit Program and Schedule Modifications
- Reporting Preliminary Audit Findings to Management
- 8.7 Wrapping Up the Field Engagement Internal Audit
- 8.8 Performing an Individual Internal Audit
- Chapter 9: Standards for the Professional Practice of Internal Auditing
- 9.1 What Is the IPPF?
- 9.2 The Internal Auditing Professional Practice Standards: A Key IPPF Component
- Background of the IIA Standards
- 9.3 Content of the IIA Standards
- Internal Audit Attribute Standards
- Internal Audit Performance Standards
- 9.4 Codes of Ethics: The IIA and ISACA
- 9.5 Internal Audit Principles
- 9.6 IPPF Future Directions
- Notes
- Chapter 10: Testing, Assessing, and Evaluating Audit Evidence
- 10.1 Gathering Appropriate Audit Evidence
- 10.2 Audit Assessment and Evaluation Techniques
- 10.3 Internal Audit Judgmental Sampling
- 10.4 Statistical Audit Sampling: An Introduction.
- 10.5 Developing a Statistical Sampling Plan
- Random Number Audit Sample Selection
- Interval Selection Audit Sample Selection
- Stratified Selection Audit Sample Selection
- Cluster Selection Audit Sample Selection
- 10.6 Audit Sampling Approaches
- Attributes Sampling Procedures
- Performing an Attributes Sampling Test
- 10.7 Attributes Sampling Audit Example
- 10.8 Attributes Sampling Advantages and Limitations
- 10.9 Monetary Unit Sampling
- Selecting the Monetary Unit Sample: An Example
- Performing the Monetary Unit Sampling Test
- 10.10 Other Audit Sampling Techniques
- Multistage Sampling
- Replicated Sampling
- Bayesian Sampling
- 10.11 Making Efficient and Effective Use of Audit Sampling
- Notes
- Chapter 11: Continuous Auditing and Computer-Assisted Audit Techniques
- 11.1 Implementing Continuous Assurance Auditing
- What Is a Continuous Assurance Auditing and Monitoring System?
- Resources for Implementing a CAA
- 11.2 ACL, NetSuite, BusinessObjects, and Other Continuous Assurance Systems
- 11.3 Benefi ts of CAA
- 11.4 Computer-Assisted Audit Tools and Techniques
- 11.5 Determining the Need for CAATTS
- 11.6 Steps to Building Effective CAATTS
- 11.7 Importance of Using CAATTS for Audit Evidence Gathering
- 11.8 XBRL: The Internet-Based Extensible Marking Language
- XBRL Defined
- Implementing XBRL
- Notes
- Chapter 12: Control Self-Assessments and Internal Audit Benchmarking
- 12.1 Importance of Control Self-Assessments
- 12.2 CSA Model
- 12.3 Launching the CSA Process
- Performing the Facilitated CSA Review
- Performing the Questionnaire‐Based CSA Review
- Performing the Management‐Produced Analysis CSA Review
- 12.4 Evaluating CSA Results
- 12.5 Benchmarking and Internal Audit
- Implementing Benchmarking to Improve Processes
- Benchmarking and the IIA's GAIN Initiative.
- 12.6 Better Understanding Internal Audit Activities.
