Leading the internal audit function
By: Fountain, Lynn
Material type: BookSeries: Internal audit and IT audit.Publisher: Boca Raton, FL : CRC Press, c2016.Description: xvii, 293 p. ; 25 cm.ISBN: 9781498730426Subject(s): Auditing, Internal | BUSINESS & ECONOMICS -- Accounting -- FinancialDDC classification: 657/.458 Online resources: Location MapItem type | Home library | Call number | Status | Date due | Barcode | Item holds |
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REGULAR | University of Wollongong in Dubai Main Collection | 657.458 FO LE (Browse shelf) | Available | T0054691 |
, Shelving location: Main Collection Close shelf browser
657.450994 MO DE Modern auditing / | 657.453 KN CO Contemporary auditing : | 657.453 OM AU Audit effectiveness : | 657.458 FO LE Leading the internal audit function | 657.458 IN TE Internal auditing and enterprise risk management (ERM) : | 657.458 MO BR Brink's modern internal auditing / | 657.458 MO BR Brink's modern internal auditing : |
Includes bibliographical references and index.
Front Cover; Contents; Preface; Introduction; Chapter 1: Lessons of an Auditor; Chapter 2: Defining the Purpose of the Internal Audit Function; Chapter 3: Building an Internal Audit Team; Chapter 4: Audit Plan; Chapter 5: Executing Internal Audit Responsibilities; Chapter 6: Internal Audit Reporting and Communication; Chapter 7: Final Word; Back Cover
While the Institute of Internal Auditors (IIA) has provided standards and guidelines for the practice of internal audit through the International Professional Practice Framework (IPPF), internal auditors and Chief Audit Executives (CAEs) continue to experience difficulties when attempting to balance the requirements of the IPPF with management expectations. The true challenge for any internal auditor is to appropriately apply the Standards while exerting adequate independence and objectivity in the face of management pressure. Fountain presents lessons learned from her extensive experience as an internal auditor, internal audit manager, and CAE to help internal auditors understand the challenges, issues, and potential alternative solutions when executing the role. The book identifies more than 50 challenges for auditors and discusses potential alternative actions the auditor can take when they experience a similar challenge.