índice

Bibliografía

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. 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 standardâ€{u3974}ting 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 fullyâ€{u5C24}ated information regarding the latest changes in the internal audit industry Rely upon a trusted reference for insight into key topics regarding the internal audit field Brink?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.INDICE: 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 Controls 30 .3.2 Revised COSO Framework Business and Operating Environment Changes 33 .3.3 T