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Recently Published Projects
XBRL: Potential Opportunities and Issues for Internal Auditors
Glen L. Gray, PhD, CPA with XML/XBRL Tutorial by Clinton E. White, Jr.
XBRL (eXtensible Business Reporting Language) is a global standard for sharing business information. XBRL provides major benefits in the preparation, analysis and communication of business information, all at a reduced cost. XBRL provides standardized controls that can result in improved efficiency and effectiveness of the audits. As such, it is important that internal auditors be proactive and stay ahead of the curve on XBRL.
This report, prepared by a member of the XBRL International Consortium:
Construction Audit Guide: Overview, Monitoring, and Auditing
Denise Cicchella, CIA, CFE
Whether building a new office, improving real estate portfolios, or refurbishing and modernizing existing property, construction projects can present significant risks for an organization. Construction projects offer fertile ground for fraud and mismanagement. Auditors are best qualified and placed in the organization to assist in establishing construction controls and in appraising progress to mitigate project risks. Ongoing audits can provide senior executives with relevant and timely governance issues as they occur.
This handbook provides a framework to make sure you address the risks for your projects. It includes the ABC’s of a successful construction project, coverage of construction basics, understanding the world of contractors, and when and how to audit the project. It will provide you with:
Survey Risk Management and Mapping Process- Design, Implementation, and Evaluation
Translated by IFACI (IIA France)
Translated to English by the IFACI (IIA France), this research report is the result of a study conducted by IFACI on the process of risk management and risk mapping. This book will:
Certified Government Auditing Professional Examination Study Guide, Third Edition
James K. Kincaid, CGAP, CFSA; William J. Sampias, CISA, CFSA; Contributing Editor Albert J. Marcella Jr. Ph.D., CISA, CFSA
The purpose of this study guide is to help you prepare to pass the Certified Government Auditing Professional (CGAP) Examination. The guide provides a general overview of the topics that will be covered in the exam. However, it is critical that you perform additional study in areas where your experience or background dictates the need for additional review. A list of reference materials is included to provide additional resources to supplement your study.
The IIA Research Foundation also provides sponsorship to academic scholars conducting research in internal auditing.
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