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Notranja revizija

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?

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.

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.
Quality Assessment Manual for the Internal Audit Activity (QA Manual)
The Institute of Internal Auditors

Revised by leading quality assessment methodology experts, along with an international team of reviewers, this updated Quality Assessment Manual broadens the focus to include all components of a QAIP: internal assessments (ongoing and periodic), metrics, continuous improvement and reporting, as well as external assessments. Aligned with the Standards, the Manual:
• Outlines a quality assessment process flow that streamlines gathering of evidence and eliminates duplication of work
• Contains standardized guides that promote ease of use while achieving consistency in assessment techniques and documentation of results

Provides a Road Map that highlights the alignment of the specific assessment activities with the mandatory guidance of the IPPF.
Raise the Red Flag: An Internal Auditor’s Guide to Detect and Prevent Fraud
Raise the Red Flag: An Internal Auditor’s Guide to Detect and Prevent Fraud
Lynn Fountain, CGMA, CRMA

In Raise the Red Flag, you'll learn from a highly recruited professional trainer, speaker, and author. Lynn Fountain is a recognized expert on a myriad of topics, including:
• Internal controls.
• Internal audit.
• Financial accounting.
• Enterprise risk management.
• Governance.
• Fraud.

Drawing from insights gleaned from a distinguished career, Fountain combines principles and theories of fraud prevention and detection with real-world scenarios and hands-on procedures.

A valued resource for all internal auditors, Raise the Red Flag will provide techniques and approaches that can be put into practice immediately, helping you to:
• Determine if your internal audit department is prepared to support your organization's anti-fraud efforts.
• Investigate actual allegations of fraud.

Sawyer’s Guide for Internal Auditors, 6th Edition
Sawyer’s Guide for Internal Auditors, 6th Edition

While the foundation principles of internal auditing remain core, the ever-changing global business environment requires that internal auditors continue to adapt their position as value-adding partners in their organizations or risk becoming obsolete.

First published in 1973, Sawyer's Guide for Internal Auditors underlines the philosophy that internal auditors should watch for emerging trends. In order to respond effectively to international events and evolving governance and risk management mandates, professionals must keep pace with changes in:

• The IIA's International Standards for the Professional Practice of Internal Auditing (Standards).
• Information technology.
• Legislation and regulation.

This 6th edition is a three-volume set, making the content more navigable for the reader. Each volume includes an index and glossary for easy reference.
• Volume 1: Internal Audit Essentials
• Volume 2: Internal Audit Processes and Methods
• Volume 3: Governance, Risk Management, and Compliance Essentials

Strategies for Small Audit Shops, 2nd Edition
Strategies for Small Audit Shops, 2nd Edition
David O'Regan, CIA, FCA

The successful small audit shop is typically lean, flexible, close to the organization, and staffed with experienced self-starters who are capable of grasping the “big picture.” It maximizes its resources to manage organizational expectations and reacts innovatively to situations as they arise.

Many aspects of the internal audit profession have undergone considerable advances since the first edition of this handbook was published. Strategies for Small Audit Shops, 2nd Edition, includes updates in developments involving risk management and aligns with the 2011 edition of The IIA's International Professional Practices Framework (IPPF), reflecting the continuing maturation of the profession.

This handbook stresses the importance of adhering to professional standards as the answer to the challenges of efficiency, effectiveness, and quality. It offers practical advice on:
• Working around size limitations
• Organizational status and governance
• Optimizing performance and proficiency
• Human resources, quality control, and sampling methodologies
• Managing the small audit shop

This handbook will be of interest to internal auditors who face the simultaneous challenges of limited resources and ever-expanding responsibilities. Many of the areas of best practice are applicable to all audit departments—whatever their size.