ABSTRACT

Internal auditors must know many concepts, techniques, control frameworks, and remain knowledgeable despite the many changes occurring in the marketplace and their profession. This easy to use reference makes this process easier and ensures auditors can obtain needed information quickly and accurately. This book consists of 100 topics, concepts, tips, tools and techniques that relate to how internal auditors interact with internal constitutencies and addresses a variety of technical and non-technical subjects. Non-auditors have an easy-to-use guide that increases their understanding of what internal auditors do and how, making it easier for them to partner with them more effectively.

chapter |3 pages

Introduction

chapter 1|2 pages

Anonymous Polling/Voting

chapter 3|8 pages

Audit: Compliance

chapter 4|3 pages

Audit: Department

chapter 5|5 pages

Audit: Environmental

chapter 6|9 pages

Audit: Financial

chapter 7|4 pages

Audit: Integrated

chapter 8|4 pages

Audit: Operational

chapter 9|2 pages

Audit Committee

chapter 10|2 pages

Audit Plan

chapter 11|2 pages

Audit Program

chapter 12|2 pages

Audit Universe

chapter 13|4 pages

Balanced Scorecard

chapter 14|3 pages

Benchmarking

chapter 15|4 pages

Benford’s Law

chapter 16|6 pages

Board of Directors

chapter 17|3 pages

Cause and Effect Diagram

chapter 18|2 pages

CCCER/5C

chapter 19|5 pages

Certifications

chapter 20|4 pages

Charter

chapter 21|2 pages

Check Sheet

chapter 22|6 pages

COBIT

chapter 23|3 pages

Code of Ethics

chapter 24|4 pages

Communications Matrix

chapter 26|4 pages

Conflict of Interest

chapter 27|5 pages

Consulting

chapter 29|2 pages

Controls

chapter 30|6 pages

Control Charts

chapter 31|3 pages

Control Self-Assessment (CSA)

chapter 32|6 pages

Corporate Governance

chapter 33|4 pages

COSO IC-IF

chapter 34|4 pages

Creativity

chapter 35|7 pages

Critical Thinking

chapter 36|8 pages

Corporate Culture

chapter 37|8 pages

Data Analytics

chapter 38|3 pages

Deficiencies—Design and Operating

chapter 39|3 pages

E’s

chapter 40|4 pages

Eight Areas of Waste

chapter 41|5 pages

Electronic Workpapers

chapter 42|4 pages

Emotional Intelligence

chapter 43|2 pages

Engagement Memo and Letter

chapter 45|4 pages

Ethics

chapter 46|4 pages

Evidence

chapter 47|5 pages

Fieldwork

chapter 48|3 pages

Findings

chapter 49|4 pages

Five Whys

chapter 50|5 pages

Flowcharts

chapter 51|2 pages

Focus Groups

chapter 52|3 pages

Follow-Up Audits

chapter 53|4 pages

Force Field Analysis

chapter 54|4 pages

Foreign Corrupt Practices Act (FCPA)

chapter 55|3 pages

Fraud

chapter 56|6 pages

Fraud Red Flags

chapter 57|7 pages

Fraud Triangle and Hexagon

chapter 58|2 pages

GANTT Charts

chapter 60|5 pages

GTAG

chapter 61|3 pages

Histograms

chapter 64|4 pages

Institute of Internal Auditors (IIA)

chapter 65|4 pages

Interviewing

chapter 67|4 pages

Lean Six Sigma

chapter 68|3 pages

Mentoring/Coaching

chapter 69|2 pages

Objectives

chapter 70|2 pages

Pareto Chart

chapter 71|4 pages

Persuasion

chapter 72|2 pages

Planning

chapter 73|3 pages

Poka-yoke

chapter 74|4 pages

Policies and Procedures

chapter 75|3 pages

Professional Skepticism

chapter 76|4 pages

Project Management

chapter 78|3 pages

Questionnaires/Surveys

chapter 79|4 pages

RACI Chart

chapter 80|3 pages

Recommendations

chapter 81|3 pages

Reporting

chapter 82|6 pages

Risk

chapter 83|5 pages

Risk-Control Matrix

chapter 84|2 pages

Risk-Based Auditing

chapter 85|4 pages

Root-Cause Analysis

chapter 86|3 pages

Rotation Programs

chapter 87|4 pages

Sampling

chapter 88|7 pages

Sarbanes–Oxley Act

chapter 89|3 pages

Scatter Diagram

chapter 90|3 pages

SIPOC Diagrams

chapter 91|5 pages

Soft Skills

chapter 92|4 pages

Standards

chapter 93|5 pages

Testing

chapter 94|4 pages

Three Lines of Defense

chapter 95|4 pages

Time Management

chapter 96|3 pages

Tone at the Top

chapter 97|4 pages

Training and Development

chapter 98|4 pages

Trusted Advisors

chapter 99|5 pages

Whistleblowing Programs

chapter 100|6 pages

Workpapers

chapter |3 pages

Conclusion