Detailansicht
Internal Audit
Efficiency Through Automation, IIA (Institute of Internal Auditors) Series
ISBN/EAN: 9780470392423
Umbreit-Nr.: 1334355
Sprache:
Englisch
Umfang: 272 S.
Format in cm: 2.5 x 23.5 x 16.1
Einband:
gebundenes Buch
Erschienen am 30.12.2008
Auflage: 1/2009
- Zusatztext
- InhaltsangabeInternal Audit Efficiency through Automation Increased globalization of businesses, market pressure to improve operations, and rapidly changing business conditions are creating demand for technology-enabled auditing (TEA) to ensure timely ongoing assurance that controls are working effectively and that risk is properly mitigated. Part of Wiley's Institute of Internal Auditors Series, Internal Audit: Efficiency through Automation enables auditors to radically improve the effectiveness of their individual audits and the complete audit function through the application of computer-based audit tools and techniques. Uniquely providing auditors with strategic and implementational guidance on computer-assisted audit tools and techniques (CAATTs), Internal Audit: Efficiency through Automation explains what continuous auditing does and how it can help auditors make better use of data analytics, while maintaining their independence and objectivity in evaluating the effectiveness of risk management and control assessment processes. This practical book guides auditors in taking advantage of TEA to allow continuous auditing that tracks anomalies, deficiencies, and unusual trends in every step of the auditing process, from the initial development of the risk-based annual audit plan, to the planning, conducting, reporting, and follow-up phases of individual audits. Filled with numerous case studies illustrating the power and flexibility of standard and audit-specific software packages, it thoroughly discusses relevant topics, including: * Audit technology * CAATTs benefits and opportunities * CAATTs for broader-scoped audits * The Internet as an audit tool * The new audit paradigm * Valueadded auditing of inventory systems * Developing CAATT capabilities Internal auditors cannot stand by and watch as the rest of the business world embraces new technology. This timely guidebook shows audit managers how to advance the functioning of the audit organization and provides the essential tools to meet the challenges of auditing in today's business environment.
- Kurztext
- Praise for Internal Audit: Efficiency through Automation "Internal audit's role within the organization is more visible than ever before, largely due to the intense regulatory and compliance pressures of the last few years. This book provides an excellent overview of technology's historical role in supporting audits, and practical examples of the value audit technology provides today. It should be mandatory reading for every audit leader tasked with maximizing the effectiveness of his or her audit team to support high- performing organizations." Harald Will, President and CEO, ACL Services Ltd. "A wonderful desktop reference for anyone trying to move from traditional auditing to integrated auditing. The numerous case studies make it easy to understand?and provide?a how-to?for those?seeking to?implement automated tools including continuous assurance. Whether you are just starting down the path or well on your way, it is a valuable resource." Kate M. Head, CPA, CFE, CISA, Associate Director, Audit and Compliance, University of South Florida "In the many years that it has been my pleasure to know and work with David Coderre, I have always been extremely impressed with his grasp of auditing, risk assessment, and data analytics, but more importantly how to do it all better and faster. If you want a high-quality audit outcome and effective resource utilization, learn from the best --it doesn't get any better!" Greg Duckert, CIA, CISA, CPA, CMA,?CEO and founder, Virtual Governance Institute "'Do more with less.' A familiar phrase, but David Coderre actually shows you how to use technology to enhance your audit product. A must-read for any size audit shop." Ian Craigen, Supervising Senior: IS Audit "David Coderre is the ultimate expert on the use of computer-assisted audit tools and techniques. His twenty-first-century methods are revolutionizing the way audits are conducted. We have used his recommended methods in our audit practice with great success for many years. Every audit organization--internal, external, governmental, SEC, or non-issuer--of every size should have David's books in use. These ideas work." David L. Cotton, CPA, CFE, CGFM, Chairman, Cotton & Company LLP
- Autorenportrait
- David Coderre has over twenty years of experience in internal audit, management consulting, policy development, management information systems, system development, and application implementation areas. He is currently President of CAATS (Computer-Assisted Analysis Techniques and Solutions). He is the author of three highly regarded books on using data analysis for audit and fraud detection.