Henning Kagermann, William Kinney, Karlheinz Küting, Claus-Peter Weber (eds.)3540708863, 9783540708865
The “Internal Audit Handbook” is a comprehensive, up-to-date presentation of the tasks and challenges facing internal audit. The handbook is based on the audit work of SAP®’s global internal audit department, which obtained the highest score available, “Generally Conforms,” during a quality assessment review performed by the Institute of Internal Auditors. It presents the Audit Roadmap, the process model of internal auditing developed at SAP®, describing all stages of an audit. The in-depth description 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, e.g. the organizational structure of an internal audit department. Separate chapters are dedicated to special topics like IT or SOX audits. Since the handbook is based on practical experience and gives numerous examples from audit practice it may serve as a guide to internal auditing for persons new in the field as well as provide experienced internal audit professionals with new insights.
Table of contents :
Front Matter….Pages I-XXVIII
Front Matter….Pages 1-1
Nature and Content of Audits….Pages 2-15
Internal Audit: Meeting Today’s Needs….Pages 16-59
Framework of Internal Audit at SAP….Pages 60-71
Organizational Structure of GIAS….Pages 72-90
Fundamental Principles of the GIAS Approach….Pages 91-113
Audit Methods….Pages 114-164
Other Services….Pages 165-184
Front Matter….Pages 185-185
General Introduction….Pages 186-191
Planning….Pages 192-210
Preparation….Pages 211-222
Execution….Pages 223-246
Reporting….Pages 247-271
Follow-Up Phase….Pages 272-281
Special Audit Roadmaps….Pages 282-293
Front Matter….Pages 295-295
Introduction….Pages 296-297
Audit Basics….Pages 298-306
Selected Financial Audit Topics….Pages 307-332
Selected Operational Audit Topics….Pages 333-345
Combined Audit Topics….Pages 346-379
Business Review….Pages 380-383
Front Matter….Pages 295-295
Global Audits….Pages 384-388
SOX Audits….Pages 389-401
Revenue Recognition Assurance….Pages 402-408
IT Audits….Pages 409-430
Front Matter….Pages 431-431
Documentation in Internal Audit….Pages 432-440
Cooperation….Pages 441-462
Annual Risk-Based Audit Planning….Pages 463-472
IT Environment of Internal Audit….Pages 473-484
Quality Assurance for Internal Audit….Pages 485-501
Escalation Procedure….Pages 502-507
Performance Measurement System….Pages 508-528
Integrated Cost Management (Cost of Internal Audits)….Pages 529-536
Peer Review….Pages 537-541
Guest Auditors….Pages 542-546
Management of Internal Audit….Pages 547-552
Marketing of Internal Audit….Pages 553-556
Fraud Prevention….Pages 557-564
Services Provided by Internal Audit Relating to the Sarbanes-Oxley Act….Pages 565-594
Front Matter….Pages 595-595
Conclusion….Pages 596-598
Back Matter….Pages 599-608
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