Brink's Modern Internal Auditing: A Common Body of Knowledge, Eighth Edition
- 19h 43m
- Robert R. Moeller
- John Wiley & Sons (US)
- 2016
The complete guide to internal auditing for the modern world
Brink's Modern Internal Auditing: A Common Body of Knowledge, Eighth Edition covers the fundamental information that you need to make your role as internal auditor effective, efficient, and accurate. Originally written by one of the founders of internal auditing, Vic Brink and now fully updated and revised by internal controls and IT specialist, Robert Moeller, this new edition reflects the latest industry changes and legal revisions. This comprehensive resource has long been—and will continue to be—a critical reference for both new and seasoned internal auditors alike. Through the information provided in this inclusive text, you explore how to maximize your impact on your company by creating higher standards of professional conduct and greater protection against inefficiency, misconduct, illegal activity, and fraud.
A key feature of this book is a detailed description of an internal audit Common Body of Knowledge (CBOK), key governance; risk and compliance topics that all internal auditors need to know and understand. There are informative discussions on how to plan and perform internal audits including the information technology (IT) security and control issues that impact all enterprises today. Modern internal auditing is presented as a standard-setting branch of business that elevates professional conduct and protects entities against fraud, misconduct, illegal activity, inefficiency, and other issues that could detract from success.
- Contribute to your company's productivity and responsible resource allocation through targeted auditing practices
- Ensure that internal control procedures are in place, are working, and are leveraged as needed to support your company's performance
- Access fully-updated information regarding the latest changes in the internal audit industry
- Rely upon a trusted reference for insight into key topics regarding the internal audit field
Brink's Modern Internal Auditing: A Common Body of Knowledge, Eighth Edition presents the comprehensive collection of information that internal auditors rely on to remain effective in their role.
About the Author
Robert R. Moeller has over 25 years’ experience in internal auditing, ranging from launching new internal audit functions in several companies providing internal audit consulting and serving as audit director for a Fortune 50 corporation.
Moeller has an MBA in finance from the University of Chicago and an undergraduate degree in engineering; he has accumulated a wide range of professional certifications including the CPA, CISA, PMP, and CISSP. He was appointed the national director of information systems auditing for the major public accounting firm of Grant Thornton. There he developed firmwide audit procedures and directly managed information systems audits, and assumed responsibility for their Chicago office information systems consulting practice.
In 1989, Moeller was recruited to build and organize the first corporate information systems audit function for Sears Roebuck, an organization that then consisted of AllState Insurance, Dean Witter, and Discover Card, as well as the Sears retail operations. He went on to become their audit director, initiating numerous new practices. He has been active professionally in both the Institute of Internal Auditors and the AICPA. He was president of the IIA's Chicago chapter, served on its International Advanced Technology Committee, and was chair of the AICPA's Computer Audit Subcommittee.
In 1996, Moeller launched his own corporation, Compliance and Control Systems Associates, Inc., and presented seminars on internal controls and corporate governance throughout the United States. He was then talking about Sarbanes-Oxley issues well before the Act. He has helped launch a new consulting practice for EMC Corporations, has worked as a consultant and project manager, specializing in the telecommunications industry, and managed a cellular telephone financial system project on a worldwide basis. More recently, he has led in a series of Sarbanes-Oxley Section 404 projects in manufacturing, finance, and other industries. He continues to stay well-connected with the overall profession of internal auditing.
In this Book
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Significance of Internal Auditing in Enterprises Today—An Update
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An Internal Audit Common Body of Knowledge
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The COSO Internal Control Framework
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The 17 COSO Internal Control Principles
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Sarbanes-Oxley (SOx) and beyond
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COBIT and other ISACA Guidance
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Enterprise Risk Management—COSO ERM
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Performing Effective Internal Audits
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Standards for the Professional Practice of Internal Auditing
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Testing, Assessing, and Evaluating Audit Evidence
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Continuous Auditing and Computer-Assisted Audit Techniques
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Control Self-Assessments and Internal Audit Benchmarking
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Areas to Audit—Establishing an Audit Universe and Audit Programs
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Charters and Building the Internal Audit Function
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Managing the Internal Audit Universe and Key Competencies
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Planning Audits and Understanding Project Management
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Documenting Audit Results Through Process Modeling and Workpapers
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Reporting Internal Audit Results
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ITIL® Best Practices, the IT Infrastructure, and General Controls
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BYOD Practices and Social Media Internal Audit Issues
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Big Data and Enterprise Content Management
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Reviewing Application and Software Management Controls
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Cybersecurity, Hacking Risks, and Privacy Controls
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Business Continuity and Disaster Recovery Planning
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Board Audit Committee Communications
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Ethics and Whistleblower Programs
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Fraud Detection and Prevention
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Internal Audit GRC Approaches and other Compliance Requirements
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Professional Certifications—CIA, CISA, and More
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The Modern Internal Auditor as an Enterprise Consultant
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Quality Assurance Auditing and ASQ Standards
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Six Sigma and Lean Techniques for Internal Audit
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ISO and Worldwide Internal Audit Standards
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A CBOK for the Modern Internal Auditor
