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Internal Auditing: Assurance & Consulting Services, 2nd Edition, is the premier international textbook designed to support the fast-growing global profession of internal auditing. Sponsored by The IIA Research Foundation, it covers the key fundamentals of internal auditing that can be applied in an ever-changing business world. It was written through the collaboration of three educators and four practitioners, which makes it the cornerstone of internal audit education as well as an important reference and training tool for internal audit practitioners.
The textbook is organized in three sections: Fundamental Internal Audit Concepts, Conducting Internal Audit Engagements, and Case Studies. It is accompanied by a CD-ROM containing three case studies, The IIA s Code of Ethics and International Standards for the Professional Practice of Internal Auditing, and the leading generalized audit software packages, ACL and IDEA. Supplemental teaching materials are available for instructors upon request.
The second edition has been updated to reflect:
The new International Professional Practices Framework (IPPF), which was issued by The IIA in January 2009.
Emerging practices relating to governance, risk management, and control, the cornerstones of The IIA s Definition of Internal Auditing.
Fundamental IT-related concepts that all internal auditors need to understand, including references to The IIA s Global Technology Audit Guides (GTAG) and the Guide to the Assessment of IT Risk (GAIT).
Fraud guidance provided in Managing the Business Risk of Fraud: A Practical Guide, which was cosponsored by The IIA, the AICPA, and the ACFE.
A customized approach to conducting consulting engagements, which aligns with the new IPPF guidance.
The first edition of the textbook, which has been translated into Spanish and Japanese, has been adopted by many universities around the world, and has been a top seller for The IIA Research Foundation. This second edition promises to build on this success, significantly contributing to the internal audit profession s body of knowledge and introducing students to the dynamic world of internal auditing.
- Sales Rank: #522000 in Books
- Published on: 2009-10-13
- Ingredients: Example Ingredients
- Original language: English
- Number of items: 1
- Dimensions: 10.75" h x 8.50" w x .75" l, 3.50 pounds
- Binding: Hardcover
- 580 pages
Most helpful customer reviews
2 of 2 people found the following review helpful.
It's decent
By Jeremy M. Thompson
I got the feeling the book assumes you know a little bit about Internal Auditing before taking the class. Some of the questions at the end of chapters were tough to understand until further chapters were read.
5 of 7 people found the following review helpful.
Only worth 3 stars
By johnn noxville
Ive learned five chapters of the books so far and right now I can say that this book definitely isn't the best I've had. First off the authors seem to think that you have an understanding of internal auditing from the way they wrote it. As a graduating senior majoring in accounting i had no knowledge of what an internal auditor was or what they even did. So the book is very unclear at times.
With regard to the homework questions, it is often difficult to find the answers because the answers don't always come from what it says in the text. The questions may be worded differently so you get confused as to what answer they are looking for.
It is definitely not an easy read. It isn't the type of book like some I've had that put you to sleep, but you will really need to read the chapters a few times to understand what is being said.
This textbook is not the best textbook for entry level internal audit classes. I think they need to dumb down some of the jargon and writing to make it understandable to students who are new to learning about internal auditing.
1 of 1 people found the following review helpful.
Blah Intro Internal Auditing Text
By ricardo_guerrero
Not a good book. Very bland writing on the part of the author team (looks like a ton of people contributed to the book.) The info within it is accurate but it largely seemed like all the chapters basically said the same thing over and over again. "It is not the internal auditor's job to detect risk or conduct ERM; their job is to make sure all of the internal controls work, and to give assurance to top management that they work." This book will not teach you how to become a good auditor, nor will it teach you more than the very basics of the fine art of internal auditing.
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