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Notranja revizija

A Few Good Words: How Internal Auditors Can Write Better, More Insightful Reports
Sally F. Cutler

This book will help internal auditors learn key strategies and skills for writing effective internal audit reports and managing report writers. A range of issues is covered: from organization to clarity, from tone to proofreading. Throughout, realistic examples support sound, contemporary writing theory.

The book collects columns of the same name published in New Perspectives On Healthcare Risk Management, Control and Governance, the quarterly journal of The Association of Healthcare Internal Auditors.The author, Sally Cutler, draws on her years of consulting with and providing training for internal auditors—as well as on her formal education in writing—to provide advice that is insightful and down to earth.

A useful addition to any internal audit library, A Few Good Words will help new and experienced report writers to develop, write, and polish reports that communicate essential messages readably and persuasively. It also will help those managing report writers, providing insights on reviewing and editing as well as benchmarks for writing quality

Assessing and Managing Strategic Risks
Assessing and Managing Strategic Risks
Richard J. Anderson, CPA, and Mark L. Frigo, PhD, CPA, CMA

Research on internal audit stakeholders conducted as part of The IIA’s Common Body of Knowledge (CBOK) 2015 study confirms that executive management and directors expect and value internal audit expanding its roles to include both providing assurance over the organization’s strategic risks and assisting management to enhance their risk management processes over strategic risks.

While the book discusses key concepts and possible roles and activities for internal audit related to strategic risks, the primary focus of the book is on two key processes: the assessment of strategic risks and strategic risk management. It provides frameworks on strategy and strategic risks and a basic strategic risk assessment methodology. Also included are helpful tools such as strategy maps, risk heat maps, a strategic risk management diagnostic, and detailed process charts.
This book is designed to provide internal auditors with sound, practical advice that can better enable them to meet this critical challenge and add this dimension to their existing risk assessment processes.

Audit Planning: A Risk-Based Approach
K.H. Spencer Pickett

More now than ever before, auditing is in the spotlight; legislators, regulators, and top executives in all types of businesses realize the importance of auditors in the governance and performance equation. Previously routine and formulaic, internal auditing is now high-profile and high-pressure! Being an auditor in today's complex, highly regulated business environment involves more than crunching the numbers and balancing the books; it requires ensuring that appropriate checks and balances are in place to manage risk throughout the organization. Designed to help auditors in any type of business develop the essential understanding, capabilities, and tools needed to prepare credible, defensible audit plans, Audit Planning: A Risk-Based Approach helps auditors plan the audit process so that it makes a dynamic contribution to better governance, robust risk management, and more reliable controls. Invaluable to internal auditors facing new demands in the workplace, this book is also a "hands-on" reference for external auditors, compliance teams, financial controllers, consultants, executives, small business owners, and others charged with reviewing and validating corporate governance, risk management, and controls. Audit Planning: A Risk-Based Approach gives new auditors principles and methodologies they can apply effectively and helps experienced auditors enhance their skills for success in the rapidly changing business world.

Become a Strategic Internal Auditor: Tying Risk to Strategy
Become a Strategic Internal Auditor: Tying Risk to Strategy
Paul L. Walker, PhD, CPA

Businesses today are spending more time on strategic issues and seeking more help from those with strategic capabilities. This has created a unique opportunity for internal auditors to help their organizations both manage their risks and achieve their strategic goals.

In Become a Strategic Internal Auditor, you can learn how leading internal audit functions work with management to play a role in strategic initiatives.
• Stay connected to the business.
• Get involved earlier in the life cycle of strategic projects.
• Use ERM to raise risk and strategy questions.
• Employ leading-edge risk assessments to gain knowledge for strategic initiatives.
• Identify new skill sets needed to engage in strategic planning.

Become a Strategic Internal Auditor is based on multiple interviews and case studies at ADP, VMware, Raytheon, Harley-Davidson, and other leading organizations. It provides practical information that you can use to become a trusted strategic advisor for your organization.

Combined Assurance: Case Studies on a Holistic Approach to Organizational Governance
Combined Assurance: Case Studies on a Holistic Approach to Organizational Governance
Gerrit Sarens, CIA, Loïc Decaux, and Rainer Lenz, CIIA, CMIIA

Risks today are so diverse that the internal audit function cannot provide assurance on its own; auditors have to coordinate with other assurance providers. Nevertheless, assurance providers often work in silos, leading to inefficiencies, inconsistencies, and a lack of transparency.

There is a clear need to combine and coordinate reporting from various assurance providers.

To meet this need, the concept of combined assurance has been introduced, providing a holistic approach to risk management and assurance. For the first time, internal audit researchers have provided an in-depth look at how six multinational organizations are in the process of implementing and benefiting from combined assurance.

Combined Assurance: Case Studies on a Holistic Approach to Organizational Governance provides:
• Critical success factors
• Methods to overcome challenges
• Leadership strategies for internal audit

COSO - Internal Control - Integrated Framework and Compendium - Bundle
COSO - Internal Control - Integrated Framework and Compendium - Bundle
American Institute of Certified Public Accountants (AICPA)

Save when you purchase the Internal Control – Integrated Framework and Compendium Bundle
Issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO), the 2013 Internal Control–Integrated Framework (Framework) is expected to help organizations design and implement internal control in light of many changes in business and operating environments since the issuance of the original Framework in 1992. The new Framework retains the core definition of internal control and the five components of internal control, and it continues to emphasize the importance of management judgment in designing, implementing, and conducting a system of internal control, and in assessing its effectiveness. It broadens the application of internal control in addressing operations and reporting objectives, and clarifies the requirements for determining what constitutes effective internal control. The Framework is comprised of three volumes including the following: Executive Summary – This provides a high-level overview intended for the board of directors, chief executive officer, and other senior management. The Executive Summary:
• Lays out the definition, and limitations, of internal control, and the requirements for an effective system of internal control, including a description of the roles of components and principles.
• Highlights several important enhancements and clarifications that are intended to ease use and application of the Framework.

Framework and Appendices – The Framework and Appendices sets forth the five components and seventeen principles of an effective system of internal control, illustrates many approaches and examples relating to entity objectives, and provides direction for all levels of management to use in designing, implementing and conducting a system of internal control, and in assessing its effectiveness. The Framework assists management, boards of directors, external stakeholders, and others interacting with the entity in their respective duties regarding an entity's system of internal control without being overly prescriptive. The Appendices provide additional reference material, including:
• A glossary of key terminology, a discussion of roles and responsibilities of both responsible and external parties,
• A discussion of the methodology used for revising the Framework,
• A discussion of comment letters received during the public exposures of the proposed drafts of the Framework,
• A summary of changes to the COSO Internal Control-Integrated Framework (1992), and
• A comparison with the COSO Enterprise Risk Management-Integrated Framework.

Illustrative Tools for Assessing a System of Internal Control (Tools) – The Tools provide illustrative templates and scenarios that may be useful in applying the Framework. It can help management in assessing whether a system of internal control meets the requirements for effective internal control.The scenarios illustrate several practical examples of how the templates can be used to support an assessment of effectiveness of a system of internal control. The templates and scenarios focus on evaluating components and relevant principles, not the underlying controls (e.g., transaction level control activities) that affect the relevant principles. Customizable templates included with your purchase!
You will receive a link inside of the book to an Excel file containing four different templates from the Illustrative Tools, including:
• Overall Assessment
• Components
• Principles

DeficienciesYou may customize the blank templates to match the facts and circumstances in your particular organization for your assessment process.The Bundle also incudes: Internal Control Over External Financial Reporting: A Compendium of Approaches and Examples — This publication has been developed to assist those users of the Internal Control – Integrated Framework (2013) who are responsible for designing, implementing, and conducting a system of internal control over external financial reporting that supports the preparation of financial statements and other external financial reporting.

COSO Enterprise Risk Management - Integrating with Strategy and Performance
COSO Enterprise Risk Management - Integrating with Strategy and Performance
Committee of Sponsoring Organizations of the Treadway Commission

This new 2017 update highlights the importance of considering risk in both the strategy-setting process and in driving performance. The first part of this updated publication offers a perspective on current and evolving concepts and applications of enterprise risk management. The second part, the Framework, is organized into five easy-to-understand components that accommodate different viewpoints and operating structures, and enhance strategies and decision-making.
In short, this update:

• Provides greater insight into the value of enterprise risk management when setting and carrying out strategy.
• Enhances alignment between performance and enterprise risk management to improve the setting of performance targets and understanding the impact of risk on performance.
• Accommodates expectations for governance and oversight.
• Recognizes the globalization of markets and operations and the need to apply a common, albeit tailored, approach across geographies.
• Presents new ways to view risk to setting and achieving objectives in the context of greater business complexity.
• Expands reporting to address expectations for greater stakeholder transparency.
• Accommodates evolving technologies and the proliferation of data and analytics in supporting decision-making.

COSO Enterprise Risk Management - Integrating with Strategy and Performance: Compendium of Examples PwC
COSO Enterprise Risk Management - Integrating with Strategy and Performance: Compendium of Examples PwC

The COSO publication, Enterprise Risk Management - Integrating with Strategy and Performance, sets out a relationship between an entity's mission, vision, and core values; its strategic goals and directions; and the approaches used in carrying out its strategy.

This complementary publication—the Compendium of Examples—provides examples to illustrate how an organization might apply principles fromEnterprise Risk Management - Integrating with Strategy and Performance to its day-to-day practice. Each example highlights specific principles that are relevant to entities of different types and sizes in different industries. Together, the examples relate to each of the five components and twenty principles set out in the Framework.

Using fictional examples in the various chapters in the compendium show how the principles can be applied, with each focusing on aspects of different components covered in Enterprise Risk Management - Integrating with Strategy and Performance. Each example:
• Provides context to the industry in which the illustrated entity operates (both external and internal environments)
• Provides background information on the specific entity
• Highlights the applicable principles
• Discusses in detail how the organization applies those principles
• Shows how enterprise risk management is integrated with the business
• Summarizes the key benefits of those enterprise risk management practices

Driving Audit Value (Vol. I): Audit Function Strategy
Driving Audit Value (Vol. I): Audit Function Strategy
Hans Beumer

Audit Function Strategy differs from all the other books about Internal Audit, in the way it combines the theoretical knowledge and the best practice frameworks with the practical experiences of a seasoned CAE:
• This is the first and only book that develops a clear strategy for the IA Function. It reflects on the IA Function from an entirely new perspective by defining its added value, how this added value can be measured, and how this added value can be attained through value drivers and value enables.
• The IA Function Strategic Model© provides transparency for the main success principles for an IA Function, providing a unique new frame of reference for understanding and managing audit strategy at the IA Function level.

This book includes the practical experiences, examples, tips and foremost solutions, from a seasoned CAE. The content of this book draws upon 28 years of business experience, of which 16 years as leader of Internal Audit Functions of globally operating corporations.

Driving Audit Value, Vol. II - Audit Risk Management
Driving Audit Value, Vol. II - Audit Risk Management
Hans Beumer

The best practice strategy guide for minimizing the audit risks and achieving the Internal Audit strategies and objectives  Audit Risk Management is the best practice guide for ensuring internal audit's success in the company. Follow the strategic risk management principles explained in this book to becoming successful in achieving the objectives of the audit function. Apply the fundamental audit risk management principles and a successful career as CAE is easily attainable.

Companies lose over $100 billion a year due to corporate scandals. Where were the internal auditors? Think about the VW diesel emissions scandal, the Yahoo hacking scandal, the BP oil spill scandal or the Petrobras corruption scandal. When the 1st and 2nd Lines of Defence failed to prevent these scandals, could the 3rd Line of Defence, the Internal Auditors, have prevented these? The answer can be yes, if those Internal Audit Functions would have managed their audit risks. The Beumer Audit Risk Management Model© shows the strategic audit risk management framework for the audit risk identification, measurement and mitigation. The model connects 60 audit risks, in 6 audit risk categories, to 30 audit objectives. Depending on the audit risk appetite and the audit risk prevention, the CAE can apply up to 66 audit risk mitigation measures for reducing the audit risks to an acceptable level.




2018 Stocks, Bonds, Bills, and Inflation (SBBI) Yearbook
Carla Nunes, James Harrington, Roger Grabowski, Roger Ibbotson

The 2018 Stocks, Bonds, Bills, and Inflation® (SBBI®) Yearbook includes returns, index values, and statistical analyses of U.S. large company stocks, small company stocks, long-term corporate bonds, long-term government bonds, intermediate-term government bonds, U.S. Treasury bills, and inflation from January 1926 to present (monthly).

This annual book has been the definitive annual resource for historical U.S. capital markets performance data for over 30 years (The SBBI Yearbook was previously published by Morningstar, Inc. under the name “Ibbotson Stocks, Bonds, Bills, and Inflation (SBBI) Classic Yearbook”).

2018 Valuation Handbook: International Guide to Cost of Capital
Carla Nunes, James Harrington, Roger Grabowski

The Duff & Phelps 2018 Valuation Handbook - International Guide to Cost of Capital provides data and methodology guidance that will enable the reader to assess risk and develop cost of capital estimates on a global scale, coupled with data exhibits that provide country-level country risk premia (CRPs), Relative Volatility (RV) factors, and equity risk premia (ERPs). The data exhibits can be used to estimate country-level cost of equity capital globally, for up to 188 countries, from the perspective of investors based in up to 56 different countries (depending on data availability).

Highlights of the Valuation Handbook - International Guide to Cost of Capital include:

  • Country-level Country Risk Premia (CRPs) for up to 188 countries: The 2018 Valuation Handbook - International Guide to Cost of Capital provides country-level country risk premia for up to 188 countries globally, from the perspective of investors based in up to 56 different countries. CRPs are estimated using the following models: (i) Country Credit Rating Model and (ii) Country Yield Spread Model
  • Relative Volatility (RV) factors for up to 75 countries: The 2018 Valuation Handbook - International Guide to Cost of Capital provides country-level relative volatility factors from the perspective of investors in the U.S. and Germany. Relative volatility factors are estimated using the Relative Standard Deviation Model
  • Equity Risk Premia (ERPs) for 18 countries based in USD and "local" currency: The 2018 Valuation Handbook - International Guide to Cost of Capital provides long-horizon and short-horizon ERP data in USD and "local" currencies. Additional ERP resources include Pablo Fernandez' survey of ERPs for a variety of countries


Discount for Lack of Marketability Guide and Toolkit
James Hitchner, Jim Alerding, Josh Angell, Kate Morris

The estimation of a discount for lack of marketability (DLOM) is under increased scrutiny by users of valuation reports, the IRS and others. The VPS DLOM Guide and Toolkit by Jim Hitchner, Jim Alerding, Josh Angell, and Kate Morris is designed to provide the information and tools necessary to properly calculate and support a DLOM using both qualitative and quantitative methods.

The Guide includes a comprehensive discussion of the current theory, empirical studies, databases, and methods used to determine DLOMs, and the Toolkit offers 10 downloadable Excel files that incorporate a groundbreaking DLOM calculator which includes a new and transparent restricted stock model, alternative option models, and Quantitative Marketability Discount Model (QMDM). Strengthen your understanding of the DLOM methodology and save time on this often complex process with this powerful new resource.