Internal Auditor's Handbook

Table of Contents:
Internal audit attributes; Understanding internal auditing – best practice guidance; Understanding internal auditing – supplementary guidance; Understanding internal auditing – case studies; Internal audit independence and objectivity – best practice guidance; Internal audit independence and objectivity – supplementary guidance; Internal audit independence and objectivity – case studies; Proficiency and care in internal auditing – best practice guidance; Proficiency and care in internal auditing – supplementary guidance; Proficiency and care in internal auditing – case studies; Quality assurance and improvement programme – best practice guidance; Quality assurance and improvement programme – supplementary guidance; Performing internal audit; Managing the internal audit activity – best practice guidance; Managing the internal audit activity – supplementary guidance; Managing the internal audit activity – case studies; Nature of work – best practice guidance; Nature of work – supplementary guidance; Nature of work – case studies; Engagement planning – best practice guidance; Engagement planning – case studies; Performing the engagement – best practice guidance; Performing the engagement – supplementary guidance; Performing the engagement – case studies; Communicating results – best practice guidance; Communicating results – supplementary guidance; Communicating results – case studies; Monitoring progress – best practice guidance; Resolution of management’s acceptance of risks – best practice guidance; Resolution of management’s acceptance of risks – case studies; Selected advanced audit engagements; The internal audit role in mergers and acquisitions; Auditing subsidiaries and remote operating units; Outsourced business activities, and implications for internal audit; Reputational risk – control and audit; Information technology; Contracting; Appendices; The Institute of Internal Auditors Code of Ethics; International Standards for the Professional Practice of Internal Auditing; Practice Advisories by Standard number; Index to IIA Practice Advisories – by topic; Government Internal Audit Standards; Content Specification Outlines for the Certified Internal Auditor professional qualification of The Institute of Internal Auditors; Certification in Control Self Assessment of The Institute of Internal Auditors; The Institute of Internal Auditors (UK) Practitioner of The Institute of Internal Auditors Programme – outline and contents; The Institute of Internal Auditors (UK) Member of The Institute of Internal Auditors Programme – outline and contents; Websites for internal auditors