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TITLE:           Internal Auditing - An Integrated Approach 3rd ed.

AUTHOR/S:    Richard Cascarino

ISBN:              0702172693

EXTENT:        432pp

FORMAT:       Soft cover                             

AVAILABLE:   June 2015

                                  

Internal Auditing – An Integrated Approach is designed primarily for students of Internal Auditing at an undergraduate and postgraduate level, intending to pursue a career in Internal Auditing, as well as those Chartered Accountants with a specialist interest in governance and control issues.  

This book covers the basic concepts, philosophy and principles underlying the Practice of Internal Auditing, the relationships between the internal auditor, management and the external auditor. In addition the student will gain a knowledge and understanding of the nature of an organization as well as risk management and the role of Internal Auditing in managing organizational risks and understanding current developments in corporate governance in both the Public and Private sectors. 

It will also prove an invaluable aid to those studying for the Certified Internal Auditor professional qualification since it addresses the syllabus requirements of the Institute of Internal Auditors and the Standards for the Professional Practice of Internal Auditing and Competency Framework for Internal Auditors.

This book represents a practical integrated approach to the Institute of Internal Auditors’ recommended Internal Audit approach, and may be implemented within an Internal Audit Department in a cost-effective manner. Accordingly the text may be useful as a reference manual for internal audits in practice.

The book is recommended for:

  • Students of Internal Auditing at Universities and Universities of Technology preparing for BCom, BCom Hons and                     BTech examinations and for the professional CIA examination of the Institute of Internal Auditors Inc.

  • Internal and external auditors employed in Internal Departments or Professional Practices providing outsourced internal audit or management assurance services

  • Senior financial personnel charged with responsibility for corporate governance, risk management and internal controls

 The new edition has the following additional features:

  •     The importance of the IIA in the context of Internal Auditing

  •     Quality assurance and best practice

  •     Risk analysis highlighting quantitative and qualitative analysis

  •     Control frameworks in the banking and IT sectors

  •      Audit evidence procedures and the role of the audit supervisor

  •     The internal control structure including the control environment, the accounting system and the company’s specific control procedures

  •     A whole new section on project management applicable to the internal auditing environment

  •     The requirements of financial reporting

  •     The methods used in the allocation of costs and the classification thereof

  •      A more in-depth look at software development and the important stages within the IS environment

  •     Red flags within the business processes.

 Support material is available for students and lecturers.

Included with the book is a link to download IDEA© Version 9 Demonstration Version software.

  

An expert’s opinion on the first edition:

 "The internal auditing profession has undergone dramatic change since 2000.  There has been a radically new definition of internal auditing and a new set of professional standards, services that were once delivered within the firm are now frequently delivered by outside service providers, and the internal audit function has come to play a significant role in organizational governance. Cascarino and van Esch provide the first new textbook for internal auditing developed to address the new global internal auditing profession.  Their book provides a concise and well structured introduction to today's internal audit practice."  

Urton Anderson PhD, CIA, CCSA, CGAP

Clark W. Thompson Jr. Professor in Accounting Education

McCombs School of Business, The University of Texas at Austin

 

 About the Authors:

Richard Cascarino MBA, CIA, CISM, CFE

Well known in international auditing circles as one of the most knowledgeable practitioners in the field, Richard is principal of Richard Cascarino and Associates, a highly successful audit training and consultancy company.  Richard has been involved during the past eight years in the development of the undergraduate and postgraduate courses in Internal Auditing for the School of Accountancy, University of the Witwatersrand, Johannesburg (Wits), where he continues to lecture and act as examiner. He has also presented the IT Security module of the Wits post-graduate diploma in IT auditing for the past 24 years. He is a regular speaker at National and International Conferences and has presented courses throughout Africa, Europe, the Middle East and the USA. He has served on various Audit Committees and was chairman of the Gauteng Cluster 2 Audit Committee (Johannesburg).

Richard is a Past President of the Institute of Internal Auditors (IIA) in South Africa, was the founding Regional Director of the Southern African Region of the Institute of Internal Auditors Inc. and is a member of both ISACA and the American Institute of Certified Fraud Examiners. He served as International Vice-Chairperson on the IIA’s Quality Control Committee and is a question contributor for the CIA examination the CISA examination and the CISM examination.

Section 1 :    Theory of Internal Auditing

  • Chapter  1.     Emerging Role of Internal Auditing         

  • Chapter  2.     The IIA’s Standards for the Professional Practice of Internal Auditing

  • Chapter  3.     Internal Audit Quality

  • Chapter  4.     Ethics Theory and Practice in the Modern World

  • Chapter  5.     The Performance Objectives of Organizations

  • Chapter  6.     Risk Assessment

  • Chapter  7.     Control Frameworks  

  • Chapter  8.     Audit Evidence

Section 2 :    Environment of Business

  • Chapter  9.     Communication

  • Chapter  10.   Strategic Management

  • Chapter  11.   Global Business Environments

  • Chapter  12.   Organizational Behavior

  • Chapter  13.   Management Skills

  • Chapter  14.   Negotiation Skills

 Section 3 :    The Practice of Internal Auditing

  • Chapter  15.   Types of Internal Audit

  • Chapter  16.   The Internal Audit Process and Documentation

  • Chapter  17.   Control and Performance Evaluation     

  • Chapter  18.   Engagement Planning

  • Chapter  19.   Audit Reporting and Follow-up

  • Chapter  20.   Audit Engagement Tools, Statistics and Quantitative Methods

Section 4 :    Business Analysis

  • Chapter  21.   Corporate Governance

  • Chapter  22.   Financial Accounting and Finance

  • Chapter  23.   Cost and Managerial Accounting

  • Chapter  24.   The Legal and Regulatory Environment

 Section 5 :    Information Technology

  • Chapter  25.   Auditing Information Technology

  • Chapter  26.   Auditing General and Application Controls

  • Chapter  27.   Auditing Systems under Development

  • Chapter  28.   Use of CAATs in the Audit of Computerized Systems

  • Chapter  29.   Auditing Security and Privacy

  • Chapter  30.   Disaster Recovery and Business Continuity Planning

  • Chapter  31.   Auditing eCommerce and the Internet

 Section 6 :    Fraud and Forensic Auditing

  • Chapter  32.   Fraud Auditing

  • Chapter  33.   Forensic Evidence

  • Chapter  34.   Conducting Fraud Investigations

  • Chapter  35.   IT Fraud Investigation

  Appendices

  •     The Institute for Internal Auditors: Code of Ethics

  •     International Standards for the Professional Practice of Internal Auditing

  •     The Institute for Internal Auditors: Practice Advisories

  •     Sample Audit Committee Charter

  •     Sample Internal Audit Charter

  •     Sample Working Papers

  •     General Standards of Completion

  •     Sample Job Descriptions

  •     Sample Questionnaires

  •     Sample Audit Program

  •     Sample Audit Report

  •     CAATs Case Study with IDEA®-CD

Available From

www.jutaacademic.co.za

Kalahari. net

www.theiia.org