This book offers a comprehensive, up-to-date presentation of the tasks and challenges facing internal audit. It presents the Audit Roadmap, the process model of internal auditing developed at SAPAr which describes all stages of an audit. Coverage provides information on issues such as the identification of audit fields, the annual audit planning, the organization and execution of audits as well as reporting and follow-up. The handbook also discusses management-related subjects. Separate chapters are dedicated to special topics like IT or SOX audits.Management with the SAPAr-Audit Roadmap Henning Kagermann, William Kinney, Karlheinz KA¼ting, Claus-Peter Weber. General Audit ... the use of a software tool. Moreover, the sheer volume of large stores of data exceeds the capacity of a manual audit. ... Computer-assisted auditing techniques include general audit software, software for online audits, and special audit software. Auditors need toanbsp;...
|Title||:||Internal Audit Handbook|
|Author||:||Henning Kagermann, William Kinney, Karlheinz Küting, Claus-Peter Weber|
|Publisher||:||Springer Science & Business Media - 2007-12-04|