TITLE: Internal Auditing - An Integrated Approach 2nd ed.
AUTHOR/S: Richard Cascarino and Sandy van Esch
FORMAT: Soft cover
AVAILABLE: November 2006
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:
The new edition has the following additional features:
Support material is available for students and lecturers.
Included with the book is a CD containing the full expanded and updated IDEA© Version 7 Education Version software.
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.
Sandy van Esch CA (SA)
Sandy is formerly an Associate Professor in the School of Accountancy, University of the Witwatersrand, Johannesburg, where she was Head of the Auditing Division for the past twelve years. Sandy has had extensive experience in lecturing and examining in External Auditing and Internal Auditing during the past 24 years at both an undergraduate and postgraduate level. She is currently an Associate Director in Professional Practice Development at KPMG in South Africa.
She is an Academic member of the Audit and Assurance Standards Board (AASB) of the Public Accountants’ and Auditors Board (PAAB) and many of its task forces, and its predecessor for the past 12 years. As such she has contributed substantially to the development of Auditing Standards in South Africa and their alignment with the International Auditing Standards. As a member of the Southern African Accounting Association she has served several terms as elected National Chairperson of the Auditing Interest Group of the SAAA. She has been a member of the Education Committee of the PAAB for the past 8 years and has served regularly on the syllabus sub-committees for the Auditing syllabus of the Education Committee of the South African Institute of Chartered Accountants (SAICA).
Section 1 : Theory of Internal Auditing
Section 2 : Environment of Business
Section 3 : The Practice of Internal Auditing
Section 4 : Business Analysis
Section 5 : Information Technology
Section 6 : Fraud and Forensic Auditing