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The most comprehensive guide to internal audit available, this book is a must have for internal audit departments and an ideal resource for external advisors.
The second edition is vastly expanded and includes the very latest Institute of Internal Auditors Standards and also includes short chapters giving insights into particular sectors – financial services, including banking, government, including local authorities, charities and small IA teams.
This detailed handbook takes in the theory (Part A) and practice (Part B) of internal auditing, and includes chapters on specialist areas such as IT and environmental auditing. As well as looking at the complete process – from planning to report writing and beyond – this title examines the principles and purpose of the internal audit, taking in independence, objectivity and quality assurance.
The handbook’s structure corresponds to the structure of the Institute of Internal Auditors’ Standards – which have been adopted throughout the world including within the UK and are the foundations of the international Certified Internal Auditor (CIA) and UK examinations (PIIA and MIIA). Apart from being a practitioner guide for use anywhere in the world, the handbook also sets out to be a textbook to assist trainees to pass these exams.