MARC Record from marc_columbia

LEADER: 07028cam a2200565 a 4500
001 15075686
005 20221015232742.0
006 m o d
007 cr cn|||||||||
008 050518s2005 enka o 001 0 eng d
035 $a(OCoLC)ocn320322774
035 $a(NNC)15075686
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020 $a9780754683094$q(electronic bk.)
020 $a0754683095$q(electronic bk.)
020 $z0566086522$q(alk. paper)
035 $a(OCoLC)320322774$z(OCoLC)320525012$z(OCoLC)648340074$z(OCoLC)722631209$z(OCoLC)728043440$z(OCoLC)958864416$z(OCoLC)959425928$z(OCoLC)961587564$z(OCoLC)962560227$z(OCoLC)988465231$z(OCoLC)1037418401$z(OCoLC)1045475326$z(OCoLC)1114405406
050 4 $aHF5668.25$b.G74 2005eb
072 7 $aBUS$x003000$2bisacsh
082 04 $a657/.458$222
049 $aZCUA
100 1 $aGriffiths, Phil,$d1952-
245 10 $aRisk based auditing /$cPhil Griffiths.
260 $aAldershot, Hants, England ;$aBurlington, VT :$bGower,$c©2005.
300 $a1 online resource (vii, 220 pages) :$billustrations
336 $atext$btxt$2rdacontent
337 $acomputer$bc$2rdamedia
338 $aonline resource$bcr$2rdacarrier
340 $gpolychrome.$2rdacc$0http://rdaregistry.info/termList/RDAColourContent/1003
347 $atext file$2rdaft$0http://rdaregistry.info/termList/fileType/1002
500 $aIncludes index.
588 0 $aPrint version record.
505 0 $aCover -- Contents -- List of Figures -- List of Tables -- Introduction -- 1 What is Risk-based Audit? -- The Internal Audit identity crisis -- Definitions and outline -- The challenges for Internal Audit -- The trends -- Changing the focus -- Institute of Internal Auditors professional standards -- What is the role of the function? Policeman, risk assessor or consultant? -- How Internal Audit has developed -- Summary -- 2 The Need to Understand Risk -- Approaches to risk management -- Definitions -- Wrong assumptions about risk -- How misunderstanding risk can spell disaster -- Surprises and risk -- Risk and culture -- Risk management policy -- Introducing a risk management programme -- Benefits and success measures -- Risk examples -- The Australia/New Zealand Risk Management Standard 4360 -- The COSO Framework for Enterprise Risk Management -- The Sarbanes-Oxley Act 2002 -- Other standards -- 3 Refocusing the Audit Role to Embrace Risk -- The changing scope of modern Internal Audit -- Understanding the expectations of Chief Executives -- Summary -- Options for involvement of Internal Audit in risk management -- How to facilitate a successful risk management programme -- Risk identification -- Measurement of risk -- The risk management programme -- People and process risks -- Engaging management -- Risk mitigation -- Assessing actual versus perceived controls -- Risk exposures -- Risk registers -- Monitoring management action plans -- The need to enhance the skills base -- How to undertake a skills inventory -- 4 Risk-based Audit Planning -- Risk-based strategic audit planning -- Determining the audit universe -- Translating key risks from the business risk process into the basis of the audit programme -- Determining the level of assurance required -- Determining minimum acceptable audit coverage.
505 8 $aDetermining audit priorities and developing the plan -- Audit risk analysis model -- Worked example of an audit assessment using the model -- The audit priority schedule -- Which risks are not easily auditable? -- 5 Undertaking a Risk-based Audit -- Risk-based assignment planning -- Establishing the assignment plan -- Determining the functional objectives -- Building a picture of the risks -- Determining the level of testing required -- Methods of testing -- Dealing with audit customers -- Audit programmes -- The use of audit tools -- Determining the threats to success -- 6 Risk-based Audit Reporting -- Objectives of reporting -- Who is the report for? -- The need for reports with impact -- What makes a good report? -- Forty questions about reports -- Professional standards -- How to link objectives, risk and audit observations -- The Executive Summary -- The best practice main report -- Writing reports -- Simplifying the report -- More audit reporting ideas -- 7 Measuring Success and Marketing Risk-based Audit -- What do management think of you? -- The reputation of your team and how to assess it -- Risk-based audit key performance indicators -- Benchmarking -- Marketing a risk-based approach -- The need to explain the process -- 8 Corporate Assurance and the Internal Audit Role -- The assurance challenges -- The main assurance functions -- The opportunities for Internal Audit -- The converging role of the assurance providers -- The need for multi-level reporting -- How to co-ordinate the role with the other assurance providers -- 9 The Future -- The next horizon -- assurance-based audit? -- The future of Internal Audit -- feast or famine? -- Globalisation and the implications for Internal Audit -- Conclusion -- Appendix: The Risk-based Auditing Toolkit -- 1 Introduction -- 2 Memo to launch the business risk programme.
505 8 $a3 Outline agenda for business risk identification workshop -- 4 Risk register -- 5 Auditors' skills evaluation -- 6 Audit methodology -- 7 Audit effectiveness assessment -- 8 Proposal for Internal Audit department benchmarking review -- 9 Frequently asked questions -- 10 Misconceptions about the Internal Audit role -- 11 Chief Executive's Internal Audit brochure introduction -- 12 Pre-meeting with management -- 13 Control objectives questionnaire -- 14 Internal Audit Report template -- Index -- A -- B -- C -- D -- E -- F -- G -- H -- I -- J -- K -- L -- M -- N -- O -- P -- Q -- R -- S -- T -- V -- W.
520 $aThe role of internal audit is changing. The Sarbanes-Oxley legislation in the US and the Combined Code for Corporate Governance in the UK focused on the need to demonstrate the active management of risks and report on this subject to shareholders. Boards.
650 0 $aAuditing, Internal.
650 0 $aRisk management.
650 2 $aRisk Management
650 6 $aVérification interne.
650 6 $aGestion du risque.
650 7 $arisk management.$2aat
650 7 $aBUSINESS & ECONOMICS$xAuditing.$2bisacsh
650 7 $aAuditing, Internal.$2fast$0(OCoLC)fst00821209
650 7 $aRisk management.$2fast$0(OCoLC)fst01098164
655 7 $aElectronic books.$2gtlm
776 08 $iPrint version:$aGriffiths, Phil, 1952-$tRisk based auditing.$dAldershot, Hants, England ; Burlington, VT : Gower, ©2005$w(DLC) 2005014423
856 40 $uhttp://www.columbia.edu/cgi-bin/cul/resolve?clio15075686$zTaylor & Francis eBooks
852 8 $blweb$hEBOOKS