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Notranja revizija

Driving Audit Value, Vol. III - Audit Engagement Strategy
Driving Audit Value, Vol. III - Audit Engagement Strategy
Hans Beumer

Audit Engagement Strategy& is the best practice guide for implementing a value-added internal audit engagement strategy. Follow the strategic principles and become successful in achieving the objectives of the audit engagements. Apply the fundamental success principles described in this book and your audit engagements will generate the desired added value.& Audit Engagement Strategy& differs from all the other books about internal audit, in the way it combines the theoretical knowledge with the practical experiences of a seasoned CAE:
• This is the first and only book that develops a clear strategy for the internal audit engagements. It reflects on the audit engagements from an entirely new perspective by defining its added value and how this added value can be attained through the value drivers and value enables.
• The Beumer Audit Engagement Strategic Models©& provide transparency for the main success principles for an internal audit engagement, presenting a unique new frame of reference for understanding, managing and deploying the audit strategy at the audit engagement.

This book includes the practical experiences, examples, tips and foremost solutions, from an experienced CAE. The content of this book draws upon 28 years of business experience, of which 16 years as leader of audit functions of globally operating corporations.
Fraud Risk Assessment: Building a Fraud Audit Program
Fraud Risk Assessment: Building a Fraud Audit Program
Leonard W. Vona

Billions of dollars a year are lost to business fraud. Is your business next?

Times are changing. At one time, it was not directly an auditor's responsibility to detect fraud, and even professional standards avoided the word "fraud." Today, it is accepted that the auditor has an obligation to respond to the risk of fraud. In Fraud Risk Assessment: Building a Fraud Audit Program, author and industry expert Leonard Vona reveals a fraud audit approach that helps you answer the following questions within your own organization:

• Who may be committing fraud within my organization?
• What type of fraud should I be looking for?
• Should fraud be viewed as an inherent risk?
• How might fraud opportunity impact internal controls?
• How might fraud be concealed within our business systems?
• How can we incorporate the fraud theory into our audit approach?
• How should we use fraud auditing to detect fraud?

Fraud Risk Management Guide
Committee of Sponsoring Organizations of the Treadway Commission

Issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO), this Fraud Risk Management Guide recommends ways in which governing boards, senior management, staff at all levels, and internal auditors can deter fraud in their organization.


This guide provides implementation guidance that defines principles and points of focus for fraud risk management and describes how organizations of various sizes and types can establish their own fraud risk management program. It also includes examples of key program components and resources that organizations can use as a starting place to develop a fraud risk management program effectively and efficiently. Each organization needs to assess the degree of emphasis to place on fraud risk management based on the organization’s size and circumstances.


The guide also contains valuable information for users who are implementing a fraud risk management process. For example, it addresses fraud risk management roles and responsibilities, fraud risk management considerations for smaller organizations, data analytics employed as a part of fraud risk management, and managing fraud risk in the government environment.

Honest, Competent Government: The Promise of Performance Auditing
By: Mark Funkhouser

Trust in government is vital to the success of any community/society. Performance auditing can help increase citizens’ trust by promoting honest, competent government.

Honest, Competent Government: The Promise of Performance Auditing considers the key concepts underlying the various standards, tools, strategies, and practices of effective government. The report was sponsored by the Internal Audit Foundation as part of its commitment to strengthen government auditing globally.

Comprehensive research identified the following real-world challenges most frequently mentioned by government auditors:
- Achieving the desired level of audit impact
- Recruiting and retaining adequate numbers of skilled staff
- Managing the perceived tension between accountability and performance improvement
- Selecting audit topics that matter and writing timely and clear audit reports
- Developing better audit approaches and methods

The new profession of government performance auditing should be based on the idea that the point of the work is to serve the citizens. The problems we face are daunting-global warming, terrorism, providing adequate clean water, and controlling the spread of infectious disease.

All of us—elected officials, public administrators, newspaper editors, radio talk show hosts, business people, and civic leaders—need to care about building stronger, more effective governments and government audit agencies.

Internal Audit Quality - Developing A Quality Assurance and Improvement Program
Internal Audit Quality - Developing A Quality Assurance and Improvement Program
Sally-Anne Pitt

Internal Audit Quality is an essential resource because organizations increasingly see the value that high-quality internal audit can offer. Organizations across sectors are beginning to recognize how crucial it is to have an excellent internal audit function. Demonstrating that professional standards are met and improving the value that internal audit delivers is now more important than ever.

Internal Audit Quality comprehensively addresses the Institute of Internal Auditors' (IIA) International Standards for the Professional Practice of Internal Auditing. With all eyes on internal audit, you need to understand stakeholder expectations and communicate success measures that demonstrate quality.

The goal of Internal Audit Quality is to assist chief audit executives and internal auditors with embedding quality into all elements of internal audit, from strategic and operational planning down to day-to-day tasks. It provides a framework for developing a Quality Assurance and Improvement Program (QAIP) that simplifies and strengthens the internal assessment process. You will learn how to design internal audit processes to best meet the needs of your organization and to embed performance assessment into daily activities. By creating a system of ongoing quality assurance, you will be able to apply maturity models, balanced scorecards, and other techniques to meet your organization's need for a high-quality internal audit function.

Written by a global expert in audit quality, Internal Audit Quality contains resources for progressively enhancing the quality of internal audit:
• Techniques for understanding stakeholder expectations of quality and value
• Better practices and advice from global internal audit leaders
• Key performance indicators for measuring internal audit's success
• Processes for conforming with professional standards
• QAIP hints for embedding quality

Internal Auditing: Assurance & Advisory Services, Fourth Edition
Internal Auditing: Assurance & Advisory Services, Fourth Edition
Urton L. Anderson, PhD, CIA, CFSA, CCEP; Michael J. Head, CIA, CPA, CISA, CMA; Sridhar Ramamoorti, PhD, CIA , CFSA, CGAP, CRMA; Cris Riddle, MA, CIA, CRMA; Mark Salamasick, CIA, CISA, CRMA, CSP; Paul J. Sobel, CIA, CRMA

Written through the collaboration of educators and practitioners, this textbook serves as a cornerstone for internal audit education. It covers key fundamentals of internal auditing that can be applied in an ever-changing business world, serving as a reference and training tool for internal audit practitioners.

The textbook is completely aligned to The IIA’s Code of Ethics and International Standards for the Professional Practice of Internal Auditing. The fourth edition includes online student and instructor tools that include case studies and leading generalized audit software packages and knowledge content from ACL, CaseWare IDEA, Wolters Kluwer’s TeamMate, and Protiviti’s KnowledgeLeader®. Supplemental teaching materials are available for instructors upon request.

Lessons Learned on the Audit Trail
Richard F. Chambers, CIA, QIAL, CGAP, CCSA, CRMA

Looking back on his nearly 40-year career, Richard Chambers shares many of the key events and insights gained during his impressive career. In Lessons Learned on the Audit Trail, his first book release, Chambers candidly shares:

  • Personal experiences that illustrate critical lessons every internal auditor will learn from.
  • Insights gleaned from his professional journey, which spans the government and corporate sectors and, since 2009, as president and CEO of The IIA.
  • Significant events and people encountered along the way, as well as valuable lessons learned.

“The paradox of what you pick up later in life is you have less time to apply those lessons,” Chambers says. “But if I can help just one internal auditor become better prepared for the challenges and opportunities that lie ahead in this profession, then my efforts writing this book will be well worth it.”

Chambers imparts life-based lessons on such vital topics as the importance of:

  • Building and sustaining relationships with internal audit stakeholders.
  • Demonstrating value.
  • Deploying risk-based audit planning and the dynamic nature of risk.
  • Achieving and sustaining a “seat at the table.”
Managing Risk in Uncertain Times: Leveraging COSO’S New ERM Framework
Paul J. Sobel, CIA, QIAL, CRMA

Successful organizations figure out ways to effectively manage their risks to thrive in an uncertain and rapidly changing world. Some rely on the experience and business savvy of their leaders; many others leverage a more disciplined approach, commonly referred to as enterprise risk management (ERM).


In 2014, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) announced commencement of an update to its 2004 ERM framework Enterprise Risk Management – Integrated Framework. The new framework, published in September 2017, is titled Enterprise Risk Management – Integrating with Strategy and Performance. Designed to help organizations better pursue opportunities and manage threats, the update:

  • Recognizes the importance of strategy and entity performance as the central consideration for risk management.
  • Better distinguishes between internal controls and ERM.
  • Positions ERM as an integral part of decision making.


Throughout this book, author Paul Sobel provides implications for internal auditors or risk managers, and sometimes both. These implications will help them understand the new framework and provide examples of how they can be an integral part of helping their organizations successfully manage risk in uncertain times.

OBSOLET: Conflict Management and Negotiation Skills for Internal Auditors
OBSOLET: Conflict Management and Negotiation Skills for Internal Auditors
Joan Pastor, PhD

When internal auditors interact with people across their organizations, they are bound to run into disagreements.

nderstanding how people think and act (including yourself), can help you to more effectively deal with them when things get challenging.

You will also benefit from receiving a great number of tips, practices, suggestions, ideas and skills that will help you to better manage relationships and get better audit results.

The real-life experiences of thousands of auditors are reflected in the pages of this valuable book. Learn how to:
• Deal with conflicts
• Avoid potential conflicts
• Understand how to manage differing positions while negotiating your position

The book is designed to give both clarity into human nature as well as practical skills and suggestions for dealing with people in a wide range of challenging situations.

The author, Joan Pastor, PhD has served as a private consultant and trainer to the audit profession for more than 20 years. One of the very few official clinical and industrial/organizational psychologists in the world, she wrote this book after starting a program based on in-depth research on conflict management and negotiation.
Performance Auditing: Measuring Inputs, Outputs, and Outcomes, Third Edition
Ronell B. Raaum, Stephen L. Morgan, and Colleen G. Waring

Developed for the practitioner and trainer, Performance Auditing: Measuring Inputs, Outputs, and Outcomes, Third Edition, emphasizes the use of measurement and comparison in performance assessment. Gleaning from leading standards from the U.S. Government Accountability Office (GAO), the International Organization of Supreme Audit Institutions (INTOSAI), and The IIA, this valuable resource provides concepts and best practices to execute a performance assessment.

Consistent with its emphasis on performance, this book addresses the measurement of performance and the value of a measurement-based auditing approach, which is integral to performance auditing. There are numerous aspects of performance auditing, and auditors need to know what those aspects are and be able to construct or validate appropriate measurements for them.

This unique publication offers guidance that applies to practitioners at every level and is perfect for use as a guide in planning performance audit assignments, doing fieldwork, and writing reports. The easy-to-follow structure of the chapters makes this book ready for use in a training course or as reference material.