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The Internal Auditing Handbook by K. H. Spencer Pickett (Hardcover, 2003)

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There have been a number of significant changes in the practice of internal auditing since publication of the first edition and this thoroughly revised second edition reflects those changes. The second edition provides coverage of the new definition of internal audit issued by the Institute of Internal Auditors (IIA). It includes a new set of professional auditing standards and places a greater emphasis on professionalism. The key role ofauditors in corporate governance is discussed and a new focus is provided on risk management. The second edition also examines the elevation of the status of the internal auditor from CIA to director of internal auditing and focuses on increased expectations from boards and audit committees. Attention is also given to the increasingly competitive environment that exists between the large accounting firms. Another important addition involves the growing interest that is being placed in the self-audit concept. This edition of the Internal Auditing Handbook should prove to be a useful reference for both new and experienced auditors, as well as business managers, members of audit committees, control and compliance teams, and all those who may have an interest in promoting corporate governance.