Read more
Informationen zum Autor Robert Moeller , CPA, CISA, PMP, and CISSP, has held multiple internal and IT audit leadership positions throughout his career, including directing internal audit functions for several Chicago area major corporations, managing the U.S. IT audit practice for Grant Thornton and launching the first IT audit function at the 'old' Sears Roebuck, when Sears consisted of their retail and catalog operations, Allstate Insurance, Dean-Witter financial, Discover Card, and Coldwell-Banker real estate operations. He then went on to assume overall responsibility for the overall Sears internal audit function. Klappentext The complete guide to internal auditing for the modern worldBrink'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 founders of internal auditing, Vic Brink and now fully updated and revised by internal controls and IT specialist, Robert Moeller, this new edition reflects the latest industry changes and legal revisions. This comprehensive resource has long been--and will continue to be--a critical reference for both new and seasoned internal auditors alike. Through the information provided in this inclusive text, you explore how to maximize your impact on your company by creating higher standards of professional conduct and greater protection against inefficiency, misconduct, illegal activity, and fraud.A key feature of this book is a detailed description of an internal audit Common Body of Knowledge (CBOK), key governance; risk and compliance topics that all internal auditors need to know and understand. There are informative discussions on how to plan and perform internal audits including the information technology (IT) security and control issues that impact all enterprises today. Modern internal auditing is presented as a standard-setting branch of business that elevates professional conduct and protects entities against fraud, misconduct, illegal activity, inefficiency, and other issues that could detract from success.* Contribute to your company's productivity and responsible resource allocation through targeted auditing practices* Ensure that internal control procedures are in place, are working, and are leveraged as needed to support your company's performance* Access fully-updated information regarding the latest changes in the internal audit industry* Rely upon a trusted reference for insight into key topics regarding the internal audit fieldBrink's Modern Internal Auditing: A Common Body of Knowledge, Eighth Editionpresents the comprehensive collection of information that internal auditors rely on to remain effective in their role. Zusammenfassung 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. Inhaltsverzeichnis Preface xvii Part One: Foundations of Modern Internal Auditing Chapter 1: Significance of Internal Auditing in Enterprises Today: An Update 3 1.1 Internal Auditing History and Background 5 1.2 Mission of Internal Auditing 9 1.3 Organization of this Book 9 Note 10 Chapter 2: An Internal Audit Common Body of Knowledge 11 2.1 What is a CBOK? Experiences from Other Professions 12 2.2 What Does an Internal Auditor Need to Know? 14 2.3 An Internal Auditing CBOK 14 2.4 Another Attempt: The IIA Research Foundation's CBOK 20 2.5 Essential Internal Audit Knowledge Areas 25 Notes 25 Part Two: Importance of Internal Controls Chapter 3: The COSO Internal Control Framework 29 3.1 Understanding Internal Contr...
