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Tolley’s Internal Auditor’s Handbook

By Professor Andrew Chambers, BA, CEng, FIIA, FCA, FCCA, FBCS, FRSA, Management Audit LLP

Price: £95, ISBN: 9781405735674

THE ESSENTIAL COMPANION FOR INTERNAL AUDITORS DEDICATED TO UNDERSTANDING AND APPLYING INTERNAL AUDIT BEST PRACTICE

There is one global, professional body of internal auditors. The Institute of Internal Auditors’ International Professional Practices Framework, translated into more than 30 languages, binds their 160,000 members and is the foundation for their professional examinations offered in 90 countries and in 18 languages. Other more local internal auditing standards are derivative.

Tolley’s Internal Auditor’s Handbook (2nd edition) is a comprehensive commentary on the substantially retooled 2009 International Professional Practices Framework, by an author who has been immersed in this Framework for many years.

The Handbook’s best practice sections set out to be a faithful interpretation of the Framework. Organized topically in the same way as the Standards and using the same terminology, they cross reference closely into the Standards and their supporting Practice Advisories. The Handbook’s supplementary guidance sections range more freely as a mine of practical experience-based advice for internal auditors and internal audit management. Plentiful case studies, guidance on conducting advanced audit engagements and comprehensive appendices complete the Handbook.

Beyond practitioners, Tolley’s Internal Auditor’s Handbook is written with students in mind. A vital key to passing internal auditing professional examinations is to master the International Professional Practices Framework. This Handbook provides the concise way to do so. It is a mainstream study text for the following examinations:

• IIA Certified Internal Auditor Part I: The Internal Audit Activity’s Role in Governance, Risk and Control
• Certified Internal Auditor Part II: Conducting the Internal Audit Engagement
• IIA Certification in Control Self Assessment
• IIA (UK)’s Diploma in Internal Audit Practice P3: Internal Auditing
• IIA (UK)’s Diploma in Internal Audit Practice P5: Corporate Governance & Risk Management
• Advanced Diploma in Internal Auditing and Management M3: Risk Assurance and Audit Management (M3)

and support study material for:

IIA (UK)’s Diploma in Internal Audit Practice P4: Business Information Systems Auditing

Contents

• Preface

PART I: INTERNAL AUDIT ATTRIBUTES

• Chapter 1 Understanding internal auditing
• Chapter 2 Internal audit independence and objectivity
• Chapter 3 Proficiency and care in internal auditing
• Chapter 4 Quality assurance and improvement programme

PART II: PERFORMING INTERNAL AUDIT

• Chapter 5 Managing the internal audit activity
• Chapter 6 Nature of work
• Chapter 7 Engagement planning
• Chapter 8 Performing the engagement
• Chapter 9 Communicating results
• Chapter 10 Monitoring progress
• Chapter 11 Resolution of management’s acceptance of risks

PART III: SELECTED ADVANCED AUDIT ENGAGEMENTS

• Chapter 12 The internal audit role in mergers and acquisitions
• Chapter 13 Auditing subsidiaries and remote operating units
• Chapter 14 Outsourced business activities, and implications for internal
• Chapter 15 Reputational risk – control and audit
• Chapter 16 Information technology
• Chapter 17 Contracting
• Chapter 18 Understanding assurance
• Chapter 19 The Board’s Black Hole – filling their assurance vacuum

APPENDICES:

• Appendix 1 The Institute of Internal Auditors Code of Ethics
• Appendix 2 International Standards for the Professional Practice of Internal Auditing
• Appendix 3 Practice Advisories by Standard number, 1 January 2009
• Appendix 4 Practice Advisories by Standard number, showing transition from pre-2009 to 2009 set
• Appendix 5 Content Specification Outlines for the Certified Internal Auditor professional qualification of The Institute of Internal Auditors
• Appendix 6 Certification in Control Self Assessment of The Institute of Internal Auditors
• Appendix 7 The Institute of Internal Auditors (UK) Practitioner of The Institute of Internal Auditors Programme – outline and contents
• Appendix 8 The Institute of Internal Auditors (UK) Member of The Institute of Internal Auditors Programme – outline and contents
• Appendix 9 Websites for internal auditors

Tolley’s Internal Auditor’s Handbook

By Professor Andrew Chambers, BA, CEng, FIIA, FCA, FCCA, FBCS, FRSA, Management Audit LLP

Price: £95, ISBN: 9781405735674

 

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