Assessing Risk, 2nd Edition

This tool kit is designed to help the individual auditor deal with risk in the internal audit process and to help audit management deal with risk in the annual planning process.

 

Internal Control - Integrated Framework - 2013 

The new Framework retains the core definition of internal control and the five components of internal control, and it continues to emphasize the importance of management judgment in designing, implementing, and conducting a system of internal control, and in assessing its effectiveness. It broadens the application of internal control in addressing operations and reporting objectives, and clarifies the requirements for determining what constitutes effective internal control.

 

Audit Committee Reporting: A Guide for Internal Auditing

How does internal audit deliver clear messages to the audit committee—messages that support good governance and deliver on internal audit's mission? Audit Committee Reporting: A Guide for Internal Auditing helps readers not only to answer this question but also to fashion a comprehensive approach to audit committee reporting.

 

Audit Planning: A Risk-based Approach

Designed to help auditors in any type of business develop the essential understanding, capabilities, and tools needed to prepare credible, defensible audit plans, Audit Planning: A Risk-based Approach helps auditors plan the audit process so that it makes a dynamic contribution to better governance, robust risk management, and more reliable controls.

 

Fraud Risk Assessment: Building a Fraud Audit Program

Times are changing. At one time, it was not directly an auditor's responsibility to detect fraud, and even professional standards avoided the word "fraud." Today, it is accepted that the auditor has an obligation to respond to the risk of fraud. In Fraud Risk Assessment: Building a Fraud Audit Program, author and industry expert Leonard Vona reveals a fraud audit approach.

 

Auditor's Guide to Information Systems Auditing

20 Questions Directors Should Ask About Internal Audit

Since the internal audit function plays a key role in assessing and reporting on both these areas, your directors are expected to ensure that the internal audit function of your organization is effective. 20 Questions Directors Should Ask about Internal Audit will help directors understand the contribution of this function and provides guidance to audit committee members on what to ask their chief audit executive.

 

Auditor's Risk Management Guide: Integrating Auditing and ERM (2011)

Auditor's Risk Management Guide: Integrating Auditing and ERM is a comprehensive how-to book that guides the reader on performing risk management-based audits. The book covers the Enterprise Risk Management - Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).

 

Enterprise Risk Management - Integrated Framework

COSO's Enterprise Risk Management - Integrated Framework defines essential ERM components, discusses key ERM principles and concepts, suggests a common ERM language, and provides clear direction and guidance for enterprise risk management.

 

Also see:

The Comprehensive Audit Library Collection