Knjižničnega gradiva ne izposojamo.

Obisk knjižnice je možen samo po predhodni najavi.

Za vsa vprašanja smo vam na voljo vsak delovni dan od 11.00 do 13.00 ure, izven uradnih ur pa vprašanja sprejemamo samo na naš elektronski naslov prek obrazca na dnu strani in zagotavljamo vam, da boste odgovor prejeli v najkrajšem možnem času.

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

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

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

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

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

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


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

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

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.

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

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

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

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

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

Knjiga Notranje revidiranje: dajanje zagotovil in svetovanje, 4. izdaja (angl.: Internal Auditing: Assurance & Advisory Services, Fourth Edition), je učbenik (glede na predstavljeno vsebino). Knjiga je namenjena vsem, ki želijo spoznati temeljne zamisli v zvezi z notranjo revizijo ali obnoviti svoje znanje v zvezi z njo. Učbenik je zasnovan kot uvajalno čtivo (angl. introductory book) za področje notranje revizije. 

V vsej knjigi avtorji Anderson et al. predstavljajo in prepletajo nekatere ključne zasnove: izhodiščna je zamisel upravljanja organizacije, upravljanja tveganj v njej in notranjega kontroliranja; slednjo pa nadgradijo z zamislijo, da je notranje revidiranje postopek, ki temelji na tveganjih in je predvsem osredotočen na notranje kontroliranje v organizaciji. V besedilu je zaznati tudi zamisel, da so tveganja vseprisotna, še posebej, ker so v organizaciji (že) vgrajena tveganja informacijske tehnologije in prevar. Vse te zamisli pa dopolnjuje zamisel glede (potrebnega) obstoja stalnega (notranjega) kontroliranja.     

Knjiga ima 15 poglavij. V prvem delu (poglavja 1–11) so orisane temeljne zamisli v zvezi z notranjo revizijo. Gre za zamisli, ki jih mora poznati vsak izvajalec notranjega revidiranja. Gre za oris opredelitve notranjega revidiranja in (globalnih) strokovnih pravil na področju notranjega revidiranja, čemur sledi predstavitev upravljanja organizacije, upravljanja tveganj v njej in notranjega kontroliranja. Samostojni sta poglavji glede tveganj informacijske tehnologije in kontrol v zvezi z njimi ter tveganj prevar. Prvi del knjige zaključujejo zamisli glede vodenja (funkcije) notranje revizije, potrebnih revizijskih dokazov in dokumentacije ter v zvezi s podatkovno analitiko in revizijskim vzorčenjem.

V drugem delu (poglavja 12–15) je orisan procesni model poteka izvedbe posla notranje revizije, kjer je osredotočenost na aktivnosti načrtovanja, izvedbe in poročanja pri opravljanju raznovrstnih notranjerevizijskih poslov (tj. poslov dajanja zagotovil in poslov svetovanja).         

Knjiga, izdana v letu 2017, obsega temeljne zamisli v zvezi z notranjo revizijo, ki jih je mogoče zaslediti v anglosaksonskem svetu. Avtorji so v besedilo vključili vse pomembnejše splošno znane okvire (npr. COSO IC, 2013; COSO FRM, 2016) in druge napotke, ki so bili izdani do leta 2017 ali so bili v tem letu vsaj izdelani osnutki (npr. COSO ERM, 2017). V vsej knjigi besedilo dopolnjujejo številni zgledi.   

Knjiga oriše temeljne zamisli v zvezi z notranjo revizijo in občutek, katera (izhodiščna/-e, temeljna/-e) znanja in veščine so potrebni, če nekdo meni, da bi (v prihodnje) postal strokovnjak na področju notranje revizije (torej se začel ukvarjati kot »začetnik« z notranjo revizijo). Knjiga je priporočljiva tudi za strokovnjake s področja notranje revizije, saj je podatkovni vir, ki vključuje kratke in razumljive zamisli v nasprotju z zapisani v strokovnih pravilih.

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.

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.

Predstavitev knjige dostopna na strani s strokovnimi prispevki s področja notranjega revidiranja.

Practical Enterprise Risk Management: Getting to the Truth

Larry L. Baker, CRMA, CCSA, CPA

Knjiga je nastala na podlagi 20-letnih praktičnih izkušenj avtorja Larrya L. Bakera, CRMA, CCSA, CPA, strokovnjaka in svetovalca številnih ameriških podjetij na področju upravljanja tveganj. Knjiga ponuja praktične napotke, nabor vprašalnikov, praktičnih orodij in tehnik, kako se lotiti postopka ocenjevanja tveganj v podjetjih ne glede na njihovo velikost in dejavnost, v kateri poslujejo.

Knjiga je namenjena tako odgovornim zaposlenim v službah za upravljanje tveganj kot tudi notranjim revizorjem, ki redno ocenjujejo kakovost procesa upravljanja tveganj; ne nazadnje pa tudi članom upravljalnih in nadzornih organov, ki so odgovorni za vzpostavitev uspešnega postopka upravljanja tveganj.

V knjigi sta predstavljena dva osnovna pristopa obvladovanja tveganj (ERM):

  1. »Management value«, kjer se ocenjujejo ter analizirajo vsa pomembna tveganja z vidika doseganja strateških ciljev organizacije, dodane vrednosti ter sprejemanje strateških odločitev, ki temeljijo na usklajenih, pravočasnih, pomembnih, in zanesljivih informacijah o tveganjih.
  2. »Board confidence«, ki je usmerjen v izpolnjevanje nalog upravnega odbora glede zagotavljanja nadzora nad tveganji in doseganje zaupanja le-tega, da izvršni direktorji razumejo, ustrezno komunicirajo in upravljajo pomembna tveganja v organizaciji. V tem pristopu je poudarek na ključnih tveganjih, ki lahko (pomembno) vplivajo na vrednost za delničarje, tveganje izgube ali zmanjšanja ugleda ter na izdelavo celovitega in usklajenega portfelja strateških tveganj.


Knjiga vodi bralca skozi posamezne praktične korake vzpostavitve, preizkušanja in implementiranja procesa ERM, ki dodaja vrednost podjetju. Ti koraki so predvsem priprava strateške ocene tveganj, poglobljene analize strateških tveganj, akcijskega načrta ter spremljanje izvajanja akcijskega načrta in poročanje.

»Priti do resnice« je slogan za uspešno ocenjevanje, analiziranje, postavitev akcijskih načrtov ter poročanje o tveganjih v podjetjih. Je način, kako se približati pravim ljudem v podjetjih, od katerih pridobimo prave informacije v pravem času, ter omogočiti vodilnim zaposlenim sprejemanje najboljših odločitev, boljše obvladovanje tveganj in večjo verjetnost doseganja ciljev organizacije.

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

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.

Sampling: A Guide for Internal Auditors

Barbara Apostolou, PhD, CPA

While it is possible to examine 100 percent of an audit customer's data, the time and cost associated with such a study are often prohibitive. To obtain sufficient, reliable, and relevant information with a limited data set, sampling is an efficient and effective tool.

Sampling can help you evaluate the customer's assertions, as well as reach audit conclusions and provide reasonable assurance to your organization. This handbook will help you understand sampling.

It also serves as a guide for auditors and students preparing for certification. Topics include: 

  •  An overview of sampling
  •  Statistical and nonstatistical sampling issues
  •  Sampling selection methods and risks
  •  The pros and cons of popular sampling plans

Sawyer's Internal Auditing: Enhancing and Protecting Organizational Value, 7th Edition

The Internal Audit Foundation

This 7th edition builds on Sawyer’s legacy by looking at internal auditing from a business perspective. It is organized to show what chief audit executives need to know to develop the ideal internal audit function and what internal auditors need to know to deliver current internal audit services and products.

Larry B. Sawyer was a visionary and a leader of the internal audit profession. When the first version of Sawyer's was published in 1973, it was viewed by many as a much-needed, up-to-date reference guide to all things internal audit. Sawyer’s insights and principles offered guidance to countless internal auditors and helped to shape the profession for many years.

In this 7th edition, 10 authors and thought leaders within the internal audit profession tackle the challenge of what comes next for the profession. What are the opportunities to grow the most value? What emerging risks face the profession? How can this version of Sawyer's best help chief audit executives (CAEs) and internal auditors in considering today’s practices and planning for the future? How can internal audit stakeholders better see the value they get from internal audit? This new edition is organized more practically around what CAEs need to know to develop the ideal internal audit function and what internal auditors need to know to deliver current internal audit services and products.

Lawrence B. Sawyer (1911–2002) spent 45 years in the profession of internal auditing. His perspective through books and publications guided our young internal audit industry. Even today, his original 10 commandments remain relevant (know the objectives, controls, standards, population, facts, causes, effects, people, how to communicate, and modern methods). We honor Larry through continuing to apply his name to the best resource for internal audit knowledge.

In this 7th edition, we offer a transformative update that reflects growing needs in the internal audit industry. This edition:

  • Is "the resource," drawing out The IIA’s endorsed resources and eliminating overlap
  • Is relevant to a wider audience by presenting the business perspective of internal audit: setting up an internal audit shop and delivering internal audit services
  • Reflects the evolving foundation for the internal audit of tomorrow
  • Addresses the position and place of internal audit and opportunities/risks to our industry

Modern internal auditors must have not only technical knowledge and insight but also the state of mind and executive presence necessary to operate in today’s complex business world. Considered the gold standard of the profession, Sawyer’s reflects the evolving foundation of internal auditing and addresses the opportunities and risks facing the industry. It is an indispensable tool for every internal auditor.

Larry B. Sawyer, CIA, CPA, was an attorney, an author, and an ardent advocate for the internal audit profession. Known to many as "the father of modern internal auditing," Sawyer is credited for the vision that led the internal audit profession out of activity-level auditing and defined many more ways for the profession to add value. He received numerous awards over his lifetime, becoming the first recipient of The IIA's Lifetime Achievement Award.

Strategies for Small Audit Shops, 2nd Edition

David O'Regan, CIA, FCA

Glede na to, da je v Sloveniji večina notranjih revizij majhnih (do 5 zaposlenih), je knjiga skoraj obvezno čtivo, ki lahko pomaga notranjim revizorjem pri delu.

V knjigi so najprej predstavljeni kriteriji za majhno notranjo revizijo in najpomembnejši izzivi pri delovanju: umestitev v organizaciji, vključno s poročanjem, marketing notranje revizije (pri čemer je eden najzanimivejših stavkov: The auditor is never off duty), pripravo notranjerevizijske temeljne listine, načrtovanje, dotakne se tudi razmerij med zagotavljanjem in svetovanjem.

Poseben izziv v majhni notranji reviziji je zagotavljanje kakovosti, zato je temu posvečeno posebno poglavje, ki vključuje tako primere kazalnikov kot tudi nekaj predlogov glede zagotavljanja strokovnosti.

Priročnik se nadaljuje s poglavjem o vodenju majhne notranje revizije, ki zajema tudi opis sodelovanja z zunanjimi izvajalci.

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.

The Internal Auditor's Guide to Risk Assessment, 2nd Edition

Rick A. Wright Jr., CIA

Avtor knjige, ki je izšla v drugi, razširjeni izdaji leta 2018, Rick A. Wright jr., CIA, je vodja notranje revizije in upravljanja tveganj z več kot 20-letnimi praktičnimi izkušnjami na področju notranjega revidiranja in usposabljanja. Deloval je v različnih organizacijah in se ukvarjal s poučevanjem računovodskih in finančnih tem, prevar in strateškega upravljanja. Ker meni, da je ocenjevanje tveganj izziv tako za novince med notranjimi revizorji kot tudi že izkušene strokovnjake, predstavlja v knjigi praktične napotke, ki jim je mogoče slediti pri ocenjevanju tveganj, z namenom izdelave na tveganjih zasnovanega notranjerevizijskega načrta.

Knjiga v štirih delih po poglavjih popelje bralca najprej skozi osnovno razumevanje pojma tveganje, vrste tveganj, lastnosti tveganj in odzivov nanje do dobrih praks ocenjevanja tveganj, ki se glede na lastnosti organizacij razlikujejo. V tretjem delu preide iz splošnega razumevanja tveganj na bližje teme notranjemu revizorju. Po korakih se loteva osvetljevanja izgradnje primerne revizijske vsestranskosti s praktičnimi napotki (ang. Audit universe), razumevanja ciljev organizacije in prepoznavanja tveganj z uporabo dejavnikov tveganja (prvi način) ter uporabo določenih tveganj (drugi način) in pri obeh opozarja na pogoste napake. Nadaljuje vrednotenje tveganj, njihovo verjetnost in pomembnost (vplive, posledice) pa tudi prednosti grafičnih prikazov in njihove omejitve. Ponuja praktične napotke tudi glede primerov meril, ki lahko služijo pri vrednotenju tveganj, glede na izbrani način njihovega prepoznavanja (prvem ali drugem) na ravni posamezne enote revizijske vsestranskosti in vsestranskosti kot celote in obravnava praktični način določanja prednostnih poslov ter na koncu ocenjevanje tveganj na ravni posla. Zadnji del se ukvarja z naprednejšimi vprašanji, in sicer s prepoznavanjem apetita organizacije po tveganjih, prepoznavanjem pogostih napak in iskanjem rešitev za izzive uspešne implementacije.

Knjiga ponuja hiter in zgoščen osnovni pogled na ključne izzive, vprašanja in dvome, s katerimi se notranji revizorji najpogosteje soočamo ob pripravi (več)letnih načrtov.

Trusted Advisors: Key Attributes of Outstanding Internal Auditors

Richard F. Chambers, CIA, QIAL, CGAP, CCSA, CRMA

Avtor v uvodu opisuje, zakaj in kako obojestransko zaupanje (v razmerju med notranjim  revizorjem in nadzornim organom) predstavlja osnovo za uspešno izvajanje notranjega revidiranja. Kadar predstavnik nadzornega organa notranjemu revizorju ne zaupa, ga ne pokliče za nasvet, prav tako pa tudi z vso resnostjo ne sprejema njegovih opozoril in priporočil.

Posledično je v nadaljevanju izpostavljena potreba po tem, da si notranji revizorji prislužijo status zaupanja vrednega svetovalca (Trusted  advisors). Za dosego takega statusa je potrebnih 9 lastnosti oz. značilnosti notranjega revizorja, ki so razdeljene v tri skupine, in sicer na osebnostne lastnosti (etična odpornost, osredotočanje na rezultate, intelektualna radovednost in odprtost), odnose (dinamična komunikacija, poglobljeni odnosi in navdihujoči vodja) ter strokovnost (kritična miselnost in strokovno znanje). Na podlagi dolgoletnih izkušenj  s številnimi primeri podrobno opisuje navedene lastnosti, zakaj so pomembne in  kako notranji revizorji lahko izboljšajo posamezno lastnost.

Knjiga je namenjena notranjim revizorjem, ki želijo izboljšati status notranje revizije v organizaciji. V njej lahko najdemo odgovore, zakaj v nekaterih primerih notranji revizorji niso uspešni, zakaj njihova opozorila niso vzeta dovolj resno, zakaj njihove ideje oz. priporočila niso prodornejša. Posledično lahko bolje razumejo razloge za trenutni položaj in določijo ukrepe za izboljšanje.

Richard F. Chambers je predsednik in direktor Inštituta za notranjo revizijo (IIA) z več kot 40-letnimi izkušnjami v notranjem revidiranju. Prejel je številne nagrade, tudi za enega najvplivnejših ljudi v računovodstvu in za enega najvplivnejših voditeljev korporativnega upravljanja. Poleg tega je tudi avtor številnih knjig s področja notranjega revidiranja.

Data Analysis and Sampling Simplified

Donald A. Dickie, PhD

This is a book about data—about how to reduce large data sets down to the critical few high-risk subsets—and how to select items or transactions for testing. Most of the book is devoted to data analysis, or what is more formally described as analytical procedures. Every audit is different, yet all audits follow the same basic path—planning, fieldwork, reporting, and follow-up. Each of the four phases of an audit is composed of distinct activities. With respect to data analysis and sampling, it is important to appreciate that different analytical activities occur at different stages in the audit process. Numerous exhibits and case studies are included in each chapter, helping the reader review practical applications of the concepts presented. This is a practical guide for audit practitioners to use when conducting data analysis and sampling during the course of an audit.

Mergers, Acquisitions, and Sales: How Internal Audit Adds Value and Effectiveness

Carl Pitchford

Learn how you can bring value to your organization during business mergers, acquisitions, and sales transactions. A must-have reference tool, this book belongs in every internal auditor’s library.

Team Leader’s Guide to Internal Audit Leadership

Bruce R. Turner, AM, CRMA, CISA, CFE

The book is tailored for team leaders, aimed at helping to shape, expand, and advance the knowledge of an increasingly important stakeholder group (team leaders). It provides fresh, timely, and higher-level insights on the expanding role of team leaders, and the need for them to deliver internal auditing services on a day-to-day basis that optimize the value proposition for the benefit of internal audit’s stakeholders.

The Speed of Risk: Lessons Learned on the Audit Trail, 2ND EDITION

Richard F. Chambers, CIA, QIAL, CGAP, CCSA, CRMA

In this 2nd edition of Lessons Learned on the Audit Trail, author Richard Chambers shares fresh perspectives on the lessons in the first edition and imparts new lessons learned during the last few years. He has invested more than four decades serving the profession. His belief and motivation in writing this new edition is that if he can help just one internal auditor to be better prepared for the challenges and opportunities that lie ahead, then the effort will have been worth it.

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.

Moderno proizvodno inženirstvo

skupina avtorjev, redaktor Karl Kuzman

Biblija proizvodnega strojništva - pod takšnim naslovom je založnik začel najavljati priročnik, ki naj bi po svoje pomagal strokovnjakom pri vsakodnevnih nalogah v neposrednem industrijskem okolju. Prav tako naj bi bil v pomoč študirajočim, da z njim dobijo dodatne informacije k temam, ki jih študirajo, ali da z njim potešijo svojo tehnično radovednost. Priročnik na zgoščen način podaja osnovne informacije o določenih področjih proizvodnega inženirstva, za poglobljena znanja in več informacij pa avtorji dodajajo sezname ustreznih virov.