Internal auditing : A practical approach

Abstract

This textbook provides a comprehensive overview of the field of internal auditing, including its history, role, and importance in organizations. It covers the key objectives and scope of internal auditing and the profession's latest trends and challenges. The textbook also explores professional standards and techniques for internal auditing and best practices for managing the internal audit function and implementing adequate internal controls. It also delves into the role of internal auditors in governance, risk management, and control and guides long- and short-term interior audit planning. Designed for students pursuing undergraduate degrees or accounting diplomas, this textbook is an essential resource for understanding the key concepts and practices of internal auditing.

This textbook provides a comprehensive overview of the field of internal auditing, including its history, role, and importance in organizations. It covers the key objectives and scope of internal auditing and the profession's latest trends and challenges. The textbook also explores professional standards and techniques for internal auditing and best practices for managing the internal audit function and implementing adequate internal controls. It also delves into the role of internal auditors in governance, risk management, and control and guides long- and short-term interior audit planning. Designed for students pursuing undergraduate degrees or accounting diplomas, this textbook is an essential resource for understanding the key concepts and practices of internal auditing.