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The practical, authoritative guide for developing and managing an extraordinary internal audit function

Internal audit managers charged with strengthening their departments and moving them into the future can turn with confidence to this complete turnkey procedures manual. Focusing on real-world examples and featuring an integrated audit management method-ology, Managing the Audit Function shows you step-by-step how to expertly set up, document, and streamline the activities of your audit department. The centerpiece of this manual is a system of unique audit management matrices that describe in practical detail each component of the audit function, from administration to performance to reporting. Each matrix speeds you to the establishment of structured policies and procedures for improving both the workflow efficiency and image of your audit department.

With this updated and expanded Second Edition, you'll swiftly discover how to:
* Improve the consistency, readability, and results of all documentation and reporting processes
* Develop a well-written audit charter and policies attuned to your firm's operating circumstances
* Implement a comprehensive personnel education and development program-complete with flowcharts and interviewing guidelines
* Create a three-tier quality assurance program that produces consistent results and ongoing improvements

Tabla de contenidos provista por Syndetics

• Foreword(p. ix)
• Preface(p. xi)
• Part 1 Fundamentals of the Internal Auditing Function(p. 1)
• Chapter 1 Background(p. 3)
• 1.1 Introduction(p. 5)
• 1.2 History of Auditing(p. 6)
• 1.3 History of Internal Auditing(p. 10)
• 1.4 Auditing Government Agencies(p. 15)
• 1.5 History of Information Systems Auditing(p. 16)
• 1.6 History of Federal Regulations Related to Auditing(p. 29)
• 1.7 Professional Organizations Related to Internal Auditing(p. 32)
• Chapter 2 Auditing Standards and Responsibilities(p. 39)
• 2.1 Introduction(p. 40)
• 2.2 Ethics(p. 41)
• 2.3 Professional Auditing Standards(p. 46)
• 2.4 Systems Development Life Cycle Standards(p. 53)
• 2.5 Professional Development(p. 58)
• 2.6 Responsibilities of a Corporate Auditor(p. 59)
• Chapter 3 Internal Control System(p. 63)
• 3.1 Definition(p. 65)
• 3.2 Fundamental Assumptions in Establishing an Internal Control System(p. 67)
• 3.3 Effective Internal Control Models(p. 72)
• 3.4 Regulations(p. 87)
• 3.5 Policies(p. 90)
• 3.6 Risk Assessment(p. 97)
• 3.7 Control Strategies(p. 105)
• 3.8 Malicious Activities(p. 122)
• 3.9 Specific Controls/CAATTs(p. 126)
• Part 2 Management and Administration(p. 133)
• Chapter 4 Department Organization(p. 135)
• 4.1 Introduction(p. 136)
• 4.2 Corporate Audit Charter(p. 144)
• 4.3 Company Organization(p. 148)
• 4.4 Audit Department Policies(p. 177)
• Chapter 5 Personnel, Administration, and Recruiting(p. 181)
• 5.1 Introduction(p. 182)
• 5.2 Personal Development(p. 191)
• 5.3 Personnel Files(p. 199)
• 5.4 Periodic Performance Evaluation Review(p. 204)
• 5.5 Annual Staff Meeting/Conference(p. 214)
• 5.6 New Staff Orientation(p. 217)
• Part 3 Technical Procedures(p. 223)
• Chapter 6 Audit Planning(p. 225)
• 6.1 Corporate Audit Planning, Scheduling, and Staffing(p. 227)
• 6.2 Internal Controls(p. 234)
• 6.3 Materiality(p. 235)
• 6.4 Types of Audits(p. 238)
• 6.5 Time Reporting(p. 250)
• 6.6 Expense Reporting(p. 256)
• Chapter 7 Audit Performance(p. 259)
• 7.1 Corporate Audit Performance Process Matrix(p. 260)
• 7.2 Workpapers(p. 284)
• 7.3 Audit Objectives(p. 295)
• Chapter 8 Audit Reporting(p. 301)
• 8.1 Corporate Audit Report Process(p. 302)
• 8.2 Report to Management(p. 325)
• 8.3 Report to Audit Committee(p. 331)
• Part 4 Long-Term Effectiveness(p. 337)
• Chapter 9 Managing the Effectiveness of the Audit Department(p. 339)
• 9.1 Introduction(p. 341)
• 9.2 Corporate Governance(p. 342)
• 9.3 Quality Assurance(p. 347)
• 9.4 Continuous Improvement Systems for Internal Auditors(p. 356)
• 9.5 Marketing the Audit Function(p. 363)
• Index(p. 367)

Notas de autor provistas por Syndetics

Michael P. Cangemi, CPA, CISA, is President and Chief Executive Officer of Aigner Group
Tommie Singleton, CPA, CMA, CISA, CITP, is Professor and Director of the Development of Computer Accounting Information Systems and of the Forensic Accounting Program at the University of North Alabama