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THE ESSENTIAL HANDBOOK OF INTERNAL AUDITING

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THE ESSENTIAL HANDBOOK
OF INTERNAL AUDITING
K H Spencer Pickett

THE ESSENTIAL HANDBOOK
OF INTERNAL AUDITING

INDEX

internal review 146
international scandals 17–21
interviewing 122, 218–221, 238
interviews (fraud) 171
intrusion by audit 121
investigating fraud 168–172
IoD see Institute of Directors
IRM, ALARM, AIRMIC standard 71
IS auditing 173–177
IT security 99
King report 65, 73
Kubr, Milan 144
Lam, James 81
legislation 8
Local Government Act 1972 42
McCuaig, Bruce 74
McNamee, David 53
maintain controls 87
Makosz, Paul 74
management audit 6
management’s responsibilities 87
Management Today and KPMG survey
14–15
managing change 256–257
managing performance 190–192
marketing 148–150
Maxwell 18
Merrill Lynch 20
Metropolitan Police 18
mitigation (of risk) 58–60
model of control 103–104
model of risk 76–77
models of corporate governance 21–27
monetary unit sampling 249
monitoring 92
Morgan Grenfell 19
NAO see National Audit Office
narrative 226
National Audit Office 36, 63
NED see non-executive director 29, 37
need for controls 87
Neill, Lord 23
new dimension of IA 271–272
New York Stock Exchange 27, 37–38, 39
Nolan Principles 23
non-executive director 29, 37
non-financial systems 4
normal distribution 244
NYSE see New York Stock Exchange
objectivity 120
observation 238
one-minute manager 259–260
operational audit 5–6

285

organization 99
organizational culture 89
outsourcing 7
paradigm shift 53
participating with management 122–123
people buy-in 65–66
perfection (via controls) 103
performance management 99
physical access 98
planning documentation 218
Police and Criminal Evidence Act 171
police officer v. consultant 121–124
Polly Peck 18
PPF see Professional Practices Framework
precision 247
preliminary survey 212–215
preventive controls 98
preventive techniques (fraud) 173
probity audits 181–182
probity work 4
problems in internal audit 192–193
procedures 99
productivity 192
Professional Practices Framework 134–143
professional standards 1
professional training 127
professionalism 5, 133
project management 99
Public Interest Disclosure Act 16
quality 145
quality management 7
quarterly audit report 253
quarterly reporting cycle 261
questionnaires 238
questions, types of 221
RaCE see risk and control evaluation
random sampling 245
RBSA see risk-based systems auditing
recommendations 254–255
reconciliation 99, 238
recruitment 99
Regulation of Investigatory Powers Act 166
remuneration (board) 29
re-performance 238
reporting on audit results 251–260
reporti...
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