Die interne Revision ist ein Prüfverfahren zur Klärung von Fragen zu Managementregeln, ordnungsgemäßen internen Kontrollen, zur Aufdeckung von Betrug, zur korrekten Dokumentation und effektiven Geschäftsführung. Dieses Buch beschreibt, wie man eine interne Revisionsabteilung einrichtet und wie diese funktionieren sollte. Cangemi erläutert die von ihm entwickelten einzigartigen Matrizen, die jede Komponente der Prüfungsfunktion detailliert beschreibt.
Die interne Revision ist ein Prüfverfahren zur Klärung von Fragen zu Managementregeln, ordnungsgemäßen internen Kontrollen, zur Aufdeckung von Betrug, zur korrekten Dokumentation und effektiven Geschäftsführung. Dieses Buch beschreibt, wie man eine interne Revisionsabteilung einrichtet und wie diese funktionieren sollte. Cangemi erläutert die von ihm entwickelten einzigartigen Matrizen, die jede Komponente der Prüfungsfunktion detailliert beschreibt.
MICHAEL P. CANGEMI, CPA, CISA, is President and Chief Executive Officer of Aigner Group, a leading wholesale/retail firm that designs and produces quality branded leather goods. Prior to joining Aigner Group, he was partner and national director of EDP auditing for BDO Seidman, where he founded and directed a service area for internal audit services and was general auditor of Phelps Dodge Corporation. TOMMIE SINGLETON, CPA, CMA, CISA, CITP, is Professor and Director of the Development of Computer Accounting Information Systems and of the Forensic Accounting Program at the University of North Alabama.
Inhaltsangabe
Foreword. Preface. PART ONE: FUNDAMENTALS OF THE INTERNAL AUDITING FUNCTION. Chapter 1. Background. 1.1 Introduction. 1.2 History of Auditing. 1.3 History of Internal Auditing. 1.4 Auditing Government Agencies. 1.5 History of Information Systems Auditing. 1.6 History of Federal Regulations Related to Auditing. 1.7 Professional Organizations Related to Internal Auditing. Chapter 2. Auditing Standards and Responsibilities. 2.1 Introduction. 2.2 Ethics. 2.3 Professional Auditing Standards. 2.4 Systems Development Life Cycle Standards. 2.5 Professional Development. 2.6 Responsibilities of a Corporate Auditor. Chapter 3. Internal Control System. 3.1 Definition. 3.2 Fundamental Assumptions in Establishing an Internal Control System. 3.3 Effective Internal Control Models. 3.4 Regulations. 3.5 Policies. 3.6 Risk Assessment. 3.7 Control Strategies. 3.8 Malicious Activities. 3.9 Specific Controls/CAATTs. PART TWO: MANAGEMENT AND ADMINISTRATION. Chapter 4. Department Organization. 4.1 Introduction. 4.2 Corporate Audit Charter. 4.3 Company Organization. 4.4 Audit Department Policies. Chapter 5. Personnel, Administration, and Recruiting. 5.1 Introduction. 5.2 Personal Development. 5.3 Personnel Files. 5.4 Periodic Performance Evaluation Review. 5.5 Annual Staff Meeting/Conference. 5.6 New Staff Orientation. PART THREE: TECHNICAL PROCEDURES. Chapter 6. Audit Planning. 6.1 Corporate Audit Planning, Scheduling, and Staffing. 6.2 Internal Controls. 6.3 Materiality. 6.4 Types of Audits. 6.5 Time Reporting. 6.6 Expense Reporting. Chapter 7. Audit Performance. 7.1 Corporate Audit Performance Process Matrix. 7.2 Workpapers. 7.3 Audit Objectives. Chapter 8. Audit Reporting. 8.1 Corporate Audit Report Process. 8.2 Report to Management. 8.3 Report to Audit Committee. PART FOUR: LONG-TERM EFFECTIVENESS. Chapter 9. Managing the Effectiveness of the Audit Department. 9.1 Introduction. 9.2 Corporate Governance. 9.3 Quality Assurance. 9.4 Continuous Improvement Systems for Internal Auditors. 9.5 Marketing the Audit Function. Index.
Foreword. Preface. PART ONE: FUNDAMENTALS OF THE INTERNAL AUDITING FUNCTION. Chapter 1. Background. 1.1 Introduction. 1.2 History of Auditing. 1.3 History of Internal Auditing. 1.4 Auditing Government Agencies. 1.5 History of Information Systems Auditing. 1.6 History of Federal Regulations Related to Auditing. 1.7 Professional Organizations Related to Internal Auditing. Chapter 2. Auditing Standards and Responsibilities. 2.1 Introduction. 2.2 Ethics. 2.3 Professional Auditing Standards. 2.4 Systems Development Life Cycle Standards. 2.5 Professional Development. 2.6 Responsibilities of a Corporate Auditor. Chapter 3. Internal Control System. 3.1 Definition. 3.2 Fundamental Assumptions in Establishing an Internal Control System. 3.3 Effective Internal Control Models. 3.4 Regulations. 3.5 Policies. 3.6 Risk Assessment. 3.7 Control Strategies. 3.8 Malicious Activities. 3.9 Specific Controls/CAATTs. PART TWO: MANAGEMENT AND ADMINISTRATION. Chapter 4. Department Organization. 4.1 Introduction. 4.2 Corporate Audit Charter. 4.3 Company Organization. 4.4 Audit Department Policies. Chapter 5. Personnel, Administration, and Recruiting. 5.1 Introduction. 5.2 Personal Development. 5.3 Personnel Files. 5.4 Periodic Performance Evaluation Review. 5.5 Annual Staff Meeting/Conference. 5.6 New Staff Orientation. PART THREE: TECHNICAL PROCEDURES. Chapter 6. Audit Planning. 6.1 Corporate Audit Planning, Scheduling, and Staffing. 6.2 Internal Controls. 6.3 Materiality. 6.4 Types of Audits. 6.5 Time Reporting. 6.6 Expense Reporting. Chapter 7. Audit Performance. 7.1 Corporate Audit Performance Process Matrix. 7.2 Workpapers. 7.3 Audit Objectives. Chapter 8. Audit Reporting. 8.1 Corporate Audit Report Process. 8.2 Report to Management. 8.3 Report to Audit Committee. PART FOUR: LONG-TERM EFFECTIVENESS. Chapter 9. Managing the Effectiveness of the Audit Department. 9.1 Introduction. 9.2 Corporate Governance. 9.3 Quality Assurance. 9.4 Continuous Improvement Systems for Internal Auditors. 9.5 Marketing the Audit Function. Index.
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