book

Audit Planning: A Risk-Based Approach

by K. H. Spencer Pickett

August 2013

Intermediate to advanced

304 pages

7h 3m

English

Wiley

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INTRODUCTIONRISK-BASED AUDIT-PLANNING MODEL: PHASE ONERISK-BASED AUDIT-PLANNING MODEL: PHASE TWORISK-BASED AUDIT-PLANNING MODEL: PHASE THREERISK-BASED AUDIT-PLANNING MODEL: PHASE FOURRISK-BASED AUDIT PLANNING MODEL: FINALSUMMARYNOTES
INTRODUCTIONBASIC PLANNING MODEL: PHASE ONEBASIC PLANNING MODEL: PHASE TWOBASIC PLANNING MODEL: PHASE THREEBASIC PLANNING MODEL: PHASE FOURBASIC PLANNING MODEL: FINALSUMMARYNOTES

INTRODUCTIONCORPORATE RISK REGISTER MODEL: PHASE ONECORPORATE RISK REGISTER MODEL: PHASE TWOCORPORATE RISK REGISTER MODEL: PHASE THREECORPORATE RISK REGISTER MODEL: PHASE FOURCORPORATE RISK REGISTER MODEL: FINALSUMMARYNOTES
INTRODUCTIONANNUAL AUDIT-PLANNING MODEL: PHASE ONEANNUAL AUDIT-PLANNING MODEL: PHASE TWOANNUAL AUDIT-PLANNING MODEL: PHASE THREEANNUAL AUDIT-PLANNING MODEL: PHASE FOURANNUAL AUDIT-PLANNING MODEL: FINALSUMMARYNOTES
INTRODUCTIONENGAGEMENT PLANNING MODEL: PHASE ONEENGAGEMENT PLANNING MODEL: PHASE TWOENGAGEMENT PLANNING MODEL: PHASE THREEENGAGEMENT PLANNING MODEL: PHASE FOURENGAGEMENT PLANNING MODEL: FINALSUMMARYNOTES
INTRODUCTIONPROJECT MANAGEMENT PLANNING MODEL: PHASE ONEPROJECT MANAGEMENT PLANNING MODEL: PHASE TWOPROJECT MANAGEMENT PLANNING MODEL: PHASE THREEPROJECT MANAGEMENT PLANNING MODEL: PHASE FOURPROJECT MANAGEMENT PLANNING MODEL: FINALSUMMARYNOTES
INTRODUCTIONRISK FOCUS MODEL: PHASE ONERISK FOCUS MODEL: PHASE TWORISK FOCUS MODEL: PHASE THREERISK FOCUS MODEL: PHASE FOURRISK FOCUS MODEL: FINALSUMMARYNOTES
INTRODUCTIONHOLISTIC RISK-BASED AUDIT PLANNING MODEL: PHASE ONEHOLISTIC RISK-BASED AUDIT PLANNING MODEL: PHASE TWOHOLISTIC RISK-BASED AUDIT PLANNING MODEL: PHASE THREEHOLISTIC RISK-BASED AUDIT PLANNING MODEL: PHASE FOURHOLISTIC RISK-BASED AUDIT PLANNING MODEL: FINALSUMMARYNOTES
ASSESSING THE RBAP COMPONENT CHECKLIST

Content preview from Audit Planning: A Risk-Based Approach

1 WHY RISK-BASED AUDIT PLANNING?

The chief audit executive should establish risk-based plans to determine the priorities of the internal audit activity, consistent with the organization's goals.

—IIA Standard 2010

INTRODUCTION

Internal auditing has grown tremendously over the years to reflect its new high-profile position in most large organizations. It has shifted from back-office checking teams to become an important corporate resource. The focus on professionalism and objectivity has driven the new-look auditor toward high-impact work that can really make a difference. Risk-Based Audit Planning is the second book in the Auditing New Horizons book series. The first book set out a framework for audit's role in ERM, while this second book describes how to put these aspirations into action.

The practical focus of this book has necessitated a greater use of case studies and checklists. Note that the same format of building purpose-made models for each chapter as exists in Auditing Risk Management is applied and this format will apply to all the books in the Auditing New Horizons series. Risk-Based Audit Planning draws on a number of important sources of information and guidance. First and foremost is the Institute of Internal Auditor's (IIA) professional practices framework that includes research, position papers, and noted textbooks as well as the standards, code of ethics, practice advisories, IIA publications, and pronouncements. This second book becomes more detailed as we consider ...