Brink s Modern Internal Auditing A Common Body of Knowledge 7th Edition by Robert Moeller ISBN 0470463856 9780470463857

Brink s Modern Internal Auditing A Common Body of Knowledge 7th Edition by Robert Moeller – Ebook PDF Instant Download/Delivery: 0470463856, 9780470463857
Full download Brink s Modern Internal Auditing A Common Body of Knowledge 7th Edition after payment

Product details:

ISBN 10: 0470463856 
ISBN 13: 9780470463857
Author: Robert Moeller

Brink s Modern Internal Auditing A Common Body of Knowledge 7th Table of contents:

Part 1: Foundations of Modern Internal Auditing
Chapter 1: Significance of Internal Auditing in Enterprises Today: An Update
1.1 Internal Auditing History and Background
1.2 Mission of Internal Auditing
1.3 Organization of this Book
Note

Chapter 2: An Internal Audit Common Body of Knowledge
2.1 What Is a CBOK? Experiences from Other Professions
2.2 What Does an Internal Auditor Need to Know?
2.3 An Internal Auditing CBOK
2.4 Another Attempt: The IIA Research Foundation’s CBOK
2.5 Essential Internal Audit Knowledge Areas
Notes

Part 2: Importance of Internal Controls
Chapter 3: The COSO Internal Control Framework
3.1 Understanding Internal Controls
3.2 Revised COSO Framework Business and Operating Environment Changes
3.3 The Revised COSO Internal Control Framework
3.4 COSO Internal Control Principles
3.5 COSO Internal Control Components: The Control Environment
3.6 COSO Internal Control Components: Risk Assessment
3.7 COSO Internal Control Components: Internal Control Activities
3.8 COSO Internal Control Components: Information and Communication
3.9 COSO Internal Control Components: Monitoring Activities
3.10 The COSO Framework’s Other Dimensions

Chapter 4: The 17 COSO Internal Control Principles
4.1 COSO Internal Control Framework Principles
4.2 Control Environment Principle 1: Integrity and Ethical Values
4.3 Control Environment Principle 2: Role of the Board of Directors
4.4 Control Environment Principle 3: Authority and Responsibility Needs
4.5 Control Environment Principle 4: Commitment to a Competent Workforce
4.6 Control Environment Principle 5: Holding People Accountable
4.7 Risk Assessment Principle 6: Specifying Appropriate Objectives
4.8 Risk Assessment Principle 7: Identifying and Analyzing Risks
4.9 Risk Assessment Principle 8: Evaluating Fraud Risks
4.10 Risk Assessment Principle 9: Identifying Changes Affecting Internal Controls
4.11 Control Activities Principle 10: Selecting Control Activities That Mitigate Risks
4.12 Control Activities Principle 11: Selecting and Developing Technology Controls
4.13 Control Activities Principle 12: Policies and Procedures
4.14 Information and Communication Principle 13: Using Relevant, Quality Information
4.15 Information and Communication Principle 14: Internal Communications
4.16 Information and Communication Principle 15: External Communications
4.17 Monitoring Principle 16: Internal Control Evaluations
4.18 Monitoring Principle 17: Communicating Internal Control Deficiencies
Note

Chapter 5: Sarbanes-Oxley (SOx) and Beyond
5.1 Key Sarbanes-Oxley Act (SOx) Elements
5.2 Performing Section 404 Reviews under AS5
5.3 AS5 Rules and Internal Audit
5.4 Impact of the Sarbanes-Oxley Act
Notes

Chapter 6: COBIT and Other ISACA Guidance
6.1 Introduction to COBIT
6.2 COBIT Framework
6.3 Principle 1: Meeting Stakeholder Needs
6.4 Principle 2: Covering the Enterprise End to End
6.5 Principle 3: A Single Integrated Framework
6.6 Principle 4: Enabling a Holistic Approach
6.7 Principle 5: Separating Governance from Management
6.8 Using COBIT to Assess Internal Controls
6.9 Mapping COBIT to COSO Internal Controls
Notes

Chapter 7: Enterprise Risk Management: COSO ERM
7.1 Risk Management Fundamentals
7.2 COSO ERM: Enterprise Risk Management
7.3 COSO ERM Key Elements
7.4 Other Dimensions of COSO ERM: Enterprise Risk Objectives
7.5 Entity-Level Risks
7.6 Putting It All Together: Auditing Risk and COSO ERM Processes
Notes

Part 3: Planning and Performing Internal Audits
Chapter 8: Performing Effective Internal Audits
8.1 Initiating and Launching an Internal Audit
8.2 Organizing and Planning Internal Audits
8.3 Internal Audit Preparatory Activities
8.4 Starting the Internal Audit
8.5 Developing and Preparing Audit Programs
8.6 Performing the Internal Audit
8.7 Wrapping Up the Field Engagement Internal Audit
8.8 Performing an Individual Internal Audit

Chapter 9: Standards for the Professional Practice of Internal Auditing
9.1 What Is the IPPF?
9.2 The Internal Auditing Professional Practice Standards: A Key IPPF Component
9.3 Content of the IIA Standards
9.4 Codes of Ethics: The IIA and ISACA
9.5 Internal Audit Principles
9.6 IPPF Future Directions
Notes

Chapter 10: Testing, Assessing, and Evaluating Audit Evidence
10.1 Gathering Appropriate Audit Evidence
10.2 Audit Assessment and Evaluation Techniques
10.3 Internal Audit Judgmental Sampling
10.4 Statistical Audit Sampling: An Introduction
10.5 Developing a Statistical Sampling Plan
10.6 Audit Sampling Approaches
10.7 Attributes Sampling Audit Example
10.8 Attributes Sampling Advantages and Limitations
10.9 Monetary Unit Sampling
10.10 Other Audit Sampling Techniques
10.11 Making Efficient and Effective Use of Audit Sampling
Notes

Chapter 11: Continuous Auditing and Computer-Assisted Audit Techniques
11.1 Implementing Continuous Assurance Auditing
11.2 ACL, NetSuite, BusinessObjects, and Other Continuous Assurance Systems
11.3 Benefits of CAA
11.4 Computer-Assisted Audit Tools and Techniques
11.5 Determining the Need for CAATTs
11.6 Steps to Building Effective CAATTs
11.7 Importance of Using CAATTs for Audit Evidence Gathering
11.8 XBRL: The Internet-Based Extensible Marking Language
Notes

Chapter 12: Control Self-Assessments and Internal Audit Benchmarking
12.1 Importance of Control Self-Assessments
12.2 CSA Model
12.3 Launching the CSA Process
12.4 Evaluating CSA Results
12.5 Benchmarking and Internal Audit
12.6 Better Understanding Internal Audit Activities
Notes

Chapter 13: Areas to Audit: Establishing an Audit Universe and Audit Programs
13.1 Defining the Scope and Objectives of the Internal Audit Universe
13.2 Assessing Internal Audit Capabilities and Objectives
13.3 Audit Universe Time and Resource Limitations
13.4 “Selling” an Audit Universe Concept to the Audit Committee and Management
13.5 Assembling Audit Programs: Audit Universe Key Components
13.6 Audit Universe and Program Maintenance

Part 4: Organizing and Managing Internal Audit Activities
Chapter 14: Charters and Building the Internal Audit Function
14.1 Establishing an Internal Audit Function
14.2 Audit Committee and Management Authorization of an Audit Charter
14.3 Establishing an Internal Audit Function
Notes

Chapter 15: Managing the Internal Audit Universe and Key Competencies
15.1 Auditing in the Weeds: Problems with Reviews of Nonmainstream Audit Areas
15.2 Importance of an Audit Universe Schedule: What Is Right or Wrong
15.3 Importance of Internal Audit Key Competencies
15.4 Importance of Internal Audit Risk Management
15.5 Internal Auditor Interview Skills
15.6 Internal Audit Analytical and Testing Skills Competencies
15.7 Internal Auditor Documentation Skills
15.8 Recommending Results and Corrective Actions
15.9 Internal Auditor Negotiation Skills
15.10 An Internal Auditor Commitment to Learning
15.11 Importance of Internal Auditor Core Competencies

Chapter 16: Planning Audits and Understanding Project Management
16.1 The Project Management Process
16.2 PMBOK: The Project Management Book of Knowledge
16.3 PMBOK Program and Portfolio Management
16.4 Planning an Internal Audit
16.5 Understanding the Environment: Planning and Launching an Internal Audit
16.6 Audit Planning: Documenting and Understanding the Internal Control Environment
16.7 Performing Appropriate Internal Audit Procedures and Wrapping Up the Audit
16.8 Project Management Best Practices and Internal Audit
Note

Chapter 17: Documenting Audit Results through Process Modeling and Workpapers
17.1 Internal Audit Documentation Requirements
17.2 Process Modeling for Internal Auditors
17.3 Internal Audit Workpapers
17.4 Workpaper Document Organization
17.5 Workpaper Preparation Techniques
17.6 Internal Audit Document Records Management
17.7 Importance of Internal Audit Documentation
Notes

Chapter 18: Reporting Internal Audit Results
18.1 The Audit Report Framework
18.2 Purposes and Types of Internal Audit Reports
18.3 Published Audit Reports
18.4 Alternative Audit Report Formats
18.5 Internal Audit Reporting Cycle
18.6 Internal Audit Communications Problems and Opportunities
18.7 Audit Reports and Understanding People in Internal Auditing

Part 5: Impact of Information Systems on Internal Auditing
Chapter 19: ITIL® Best Practices, the IT Infrastructure, and General Controls
19.1 Importance of IT General Controls
19.2 Client-Server and Small Systems General IT Controls
19.3 Client-Server Computer Systems
19.4 Small Systems Operations Internal Controls
19.5 Auditing IT General Controls for Small IT Systems
19.6 Mainframe Legacy System Components and Controls
19.7 Internal Control Reviews of Classic Mainframe or Legacy IT Systems
19.8 Legacy of Large System General Control Reviews
19.9 ITIL® Service Support and Delivery IT Infrastructure Best Practices
19.10 Service Delivery Best Practices
19.11 Auditing IT Infrastructure Management
19.12 Internal Auditor CBOK Needs for IT General Controls
Notes

Chapter 20: BYOD Practices and Social Media Internal Audit Issues
20.1 The Growth and Impact of BYOD
20.2 Understanding the Enterprise BYOD Environment
20.3 BYOD Security Policy Elements
20.4 Social Media Computing
20.5 Enterprise Social Media Computing Risks and Vulnerabilities
20.6 Social Media Policies

Chapter 21: Big Data and Enterprise Content Management
21.1 Big Data Overview
21.2 Big Data Governance, Risk, and Compliance Issues
21.3 Big Data Management, Hadoop, and Security Issues
21.4 Compliance Monitoring and Big Data Analytics
21.5 Internal Auditing in a Big Data Environment
21.6 Enterprise Content Management Internal Controls
21.7 Auditing Enterprise Content Management Processes
Notes

Chapter 22: Reviewing Application and Software Management Controls
22.1 IT Application Components
22.2 Selecting Applications for Internal Audit Reviews
22.3 Preliminary Steps to Performing Application Controls Reviews
22.4 Completing the IT Application Controls

People also search for Brink s Modern Internal Auditing A Common Body of Knowledge 7th:

    
brink’s modern internal auditing a common body of knowledge
    
brink’s modern internal auditing
    
brink’s modern internal auditing pdf
    
brink’s modern internal auditing
    
brink’s modern internal auditing 5th edition pdf

Tags: Robert Moeller, Brink s Modern, Internal Auditing