Internal Auditing – An Integrated Approach 3e covers the basic concepts, philosophy and principles underlying the practice of Internal Auditing, and the relationships between the internal auditor, management and the external auditor. This updated edition is recommended for students of Internal Auditing preparing for BCom, BCom Hons and BTech examinations and for the professional CIA examination of the Institute of Internal Auditors Inc.
It is also suitable for internal and external auditors employed in internal departments or professional practices providing outsourced internal audit or management assurance services, as well as senior financial personnel responsible for corporate governance, risk management and internal controls. It will also be of interest to Chartered Accountants with a specialist interest in governance and control issues.
Some new information in this edition includes:
• The changing role of Internal Audit in today’s business environment
• The Free Market and the Marxist critique of the free market system
• Corporate Morality and Ethical Management
• The “Cube” approach to risk assessment
• ERM and Internal Audit
• Auditing Business Process Cycles
• Auditing Business Environments
• Current and emerging technology issues for internal audit