Auditor Essentials: 100 Concepts, Tips, Tools, and Techniques for Success

ISBN-13: 9781138036918 / Angielski / Miękka / 2018 / 472 str.

Hernan Murdock

Opis

This book consists of 100 topics, concepts, tips, tools and techniques that relate to how internal auditors interact with internal constitutencies and addresses a variety of technical and non-technical subjects.

Spis treści

Anonymous Polling/Voting. Anti-Bribery Act - UK 2010.  Association of Certified Fraud Examiners (ACFE).  Audit - Compliance. Audit - Financial. Audit - Integrated. Audit - Operational.  Audit Committee.  Audit Plan.  Audit Program.  Audit Universe.  Balanced Scorecard.  Basel.  Behavioral Profiling.  Benchmarking.  Benford's Law.  Board of Directors.  Cause and Effect Diagram.  CCCER/5C.  Certifications.  Charter.  COBiT . Code of Ethics. Computer Assisted Audit Tools and Techniques (CAATT).  Conflict of Interest.  Consulting.  Continuous Control Monitoring/Continuous Controls Auditing (CCM/CCA).  Control Charts . Control Self-Assessment (CSA).  Controls.  Corporate Governance.  COSO ERM. COSO IC-IF.  Culture. Data Analytics.  Deficiencies: Design and Operating. Dispersion Analysis.  Dodd Frank Act.  Due Diligence.  Electronic Workpapers.  Engagement Memo.  E's.  Ethics.  Evidence.  Fieldwork . Findings.  Flowcharts . Focus Groups.  Follow-up Audits.  Force Field Analysis.  Foreign Corrupt Practices Act (FCPA).  Forensics.  Fraud. Fraud Red Flags.  Fraud Triangle.  GANTT Charts.  General Computer Controls (GCC). Histograms.  IFRS.  Information Systems Audit and Controls Association (ISACA).  Information Technology (IT).  Institute of Internal Auditors (IIA). Internal Auditors as Trusted Advisors.  International Auditing.  Interviewing.  ISO.  ITIL.  Key Performance Indicators (KPI).  Key Risk Indicators (KRI). Lean and Six Sigma.  Mentoring and Coaching.  Objectives. Pareto. Planning.  Policies and Procedures.  Project Management.  Quality Assurance and Improvement Programs (QAIP). Questionnaires and Surveys.  RACI Chart.  Report to the Nations.  Reporting.  Risk.  Risk Assessment.  Risk-Control Matrix.  Risk Management.  Risk Universe.  Risk-Based Auditing.  Root Cause Analysis.  Rotation Programs.  Sampling. Sarbanes-Oxley Act.  Scenario Analysis.  Six Sigma.  Standards.  Testing.  Tone at the Top. Training and Development.  Whistleblowing Programs.  Work Teams.  Workpapers.

O autorze

Hernan Murdock is the president of Murdock Global Advisors, an internal audit, corporate governance, and human capital consulting firm. Previously, he was the director of training and development at a global internal audit firm. He has performed audit and consulting projects for clients in the manufacturing, transportation, high tech, education, insurance and power generation industries. Dr. Murdock is a senior lecturer at Northeastern University where he teaches management, leadership and ethics, and frequently teaches courses for the MIS Training Institute. He is the author of the books "Operational Auditing: Principles and Techniques for a Changing World," "10 Key Techniques to Improve Team Productivity," and "Using Surveys in Internal Audits." He has also written articles and book chapters on whistleblowing programs, international auditing, mentoring programs, fraud, deception, corporate social responsibility, and behavioral profiling. He has delivered seminars and invited talks, and made numerous presentations at internal audit, academic and government functions in North America, Latin America, Europe and Africa.