642 pages | 62 B/W Illus.
This book addresses the practice of internal auditing using GAAS (Generally Accepted Auditing Standards), GAGAS (Generally Accepted Government Auditing Standards) and International Standards for the Professional Practice of Internal Auditing (Standards) as enunciated by the IIA. Unique in that it is primarily written to guide internal auditors in the process and procedures necessary to carry out professionally accepted internal audit functions, it includes everything necessary to start, complete and evaluate an internal audit practice, simplifying the task for even non-professionals.
Introduction. Internal Audit Procedure. Internal Audit Charter. Managing the Internal Audit Function (Iaf). Internal Audit Practice Layout. Internal Audit Documentation and Reporting. Internal Audit Peer Review. What the Standards Say. Internal Control Checklist.