Information Systems or The Internal Auditor at Work

Information Systems: Creating Business Value

Author: Mark W Huber

Achieve a higher return on your investment in IS

When a business devotes resources to its information systems, it expects a positive return on its investment. So should you.

You are about to invest your own time and effort in your Information Systems Course. With Huber, Piercy, and McKeown's Information Systems: Creating Business Value, you can expect to be prepared to succeed in the modern business world. This book shows you the value of investing in IS for your career and for today's organizations.

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The Internal Auditor at Work: A Practical Guide to Everyday Challenges

Author: KH Spencer Pickett

A clear, accessible guide to the roles and responsibilities of today's internal auditor

At a time when companies are seeking to reevaluate their practices and add value to their audit processes, The Internal Auditor at Work represents an invaluable, user-friendly, and up-to-date guidebook for the internal auditing professional to refine and rethink both day-to-day methods and the underlying significance of the job.

Each chapter of this in-depth, functional analysis contains numerous resources to guide the reader toward greater understanding and performance. Discussion questions promote dialogue among auditing professionals on the various topics covered. Top ten considerations lists recap the important points of each chapter. And end-of-chapter exercises are especially valuable to new internal auditors in that they facilitate self-development and application of principles covered.

Written in partnership with the Institute of Internal Auditors with special attention to its revised standards and guidelines, The Internal Auditor at Work includes chapters on:

• The audit context

• The strategic dimension

• Quality and audit competence

• The audit process

• The audit proposition

• And more

In a business environment currently undergoing major reevaluation, The Internal Auditor at Work provides an invaluable tool for internal auditing professionals and all others with an interest in adding value to their organizational processes.

Table of Contents:

	List of Abbreviations
Ch. 1	Introduction	1
Sect. 1	About the Book	1
Sect. 2	The New Internal Auditor	2
Sect. 3	The Challenges of a Career in Internal Auditing	4
Sect. 4	Popular Misconceptions	6
Sect. 5	A Brief History of Internal Auditing	10
Sect. 6	The Importance of Tracking New Developments	14
Sect. 7	The Audit Model	17
Sect. 8	Summary: Top Ten Considerations	19
Sect. 9	Your Personal Development Exercises	20
Ch. 2	The Audit Context	23
Sect. 1	The Growth of Corporate Governance	23
Sect. 2	Understanding Societal Expectations	24
Sect. 3	The Global Dimension	29
Sect. 4	Impact on the Board and Senior Management	33
Sect. 5	The Role of the Audit Committee	34
Sect. 6	Risk Management: The Key to Success	39
Sect. 7	Understanding Internal Controls	44
Sect. 8	Defining the Internal Audit Role	50
Sect. 9	External Audit	55
Sect. 10	The Value-Add Proposition	59
Sect. 11	The Audit Model	62
Sect. 12	Summary: Top Ten Considerations	65
Sect. 13	Your Personal Development Exercises	67
Ch. 3	The Strategic Dimension	69
Sect. 1	Approaches to Internal Audit Work	69
Sect. 2	Risk-Based Systems Approach	71
Sect. 3	Consulting Services	74
Sect. 4	Compliance	79
Sect. 5	Fraud and Abuse	82
Sect. 6	Information Systems	87
Sect. 7	CSA Workshops	91
Sect. 8	Developing an Integrated Approach	96
Sect. 9	The Audit Model	100
Sect. 10	Summary: Top Ten Considerations	103
Sect. 11	Your Personal Development Exercises	106
Ch. 4	Quality Assurance and Audit Competence	109
Sect. 1	The Quality Concept	109
Sect. 2	Professional Internal Auditing Standards	110
Sect. 3	Documentation Standards and Review	113
Sect. 4	Internal and External Reviews	125
Sect. 5	Audit Competence	129
Sect. 6	Interviewing	132
Sect. 7	The Audit Model	140
Sect. 8	Summary: Top Ten Considerations	143
Sect. 9	Your Personal Development Exercises	146
Ch. 5	The Audit Process	151
Sect. 1	The Audit Process	151
Sect. 2	Risk-Based Strategies	152
Sect. 3	Preliminary Surveys	162
Sect. 4	Developing Assignment Plans	168
Sect. 5	Audit Fieldwork	180
Sect. 6	Developing Findings	214
Sect. 7	Audit Reporting and Follow-Up	222
Sect. 8	The Audit Model	241
Sect. 9	Summary: Top Ten Considerations	244
Sect. 10	Your Personal Development Exercises	248
Ch. 6	The Audit Proposition	253
Sect. 1	Impacting Corporate Governance	253
Sect. 2	Supporting the Board and the Audit Committee	255
Sect. 3	Providing Assurances on Controls	258
Sect. 4	Making Risk Management Work	261
Sect. 5	Partnerships with Management	265
Sect. 6	The Global Audit Community	267
Sect. 7	Future Directions and Challenges	268
Sect. 8	The Final Audit Model	273
Sect. 9	Summary: Top Ten Considerations	279
Sect. 10	Your Personal Development Exercises	281
	Index	283