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• eBook-Kapitel aus dem Buch Global Management Challenges for Internal Auditors

  Continuous Auditing: Myth and Reality

  Adrian Garrido

  …83 Continuous Auditing: Myth and Reality By Adrian Garrido70 Continuous Auditing is not a new concept; back in 1987 the Treadway Report… …our function for over twenty years, though it is not clear when it will form part of the present. Summary 1: Although Continuous Auditing is a… …auditor. 1 Great Promises Continuous Auditing is, without any doubt, one of the most fashionable terms in our profession. As a proof, it is enough to… …well as identifying the appearance of new risks in real time. Are we in front of the Philosopher’s Stone of Internal Auditing? Is this the tool… …conceptual models not being just appearance but having real results in management improvements. Continuous Auditing has traditionally been defined as the… …using technology to perform a continuous supervision of fi- nancial transactions. It would therefore appear that the concept of Continuous Auditing has… …perform a continuous supervision of the controls applied by the line? – Should the Continuous Auditing be centered in the continuous assessment of… …, president of the IIA, no one has yet been able to put a truly global Continuous Auditing model into practice. Continuous Auditing: Myth and Reality 85… …CFO.com under the title of “Internal Audit the continuous conundrum” began by stating that: “… A generally accepted definition of Continuous Auditing… …reflections give rise to the following question: If the benefits of Con- tinuous Auditing are so evident, then why has its development been so slow? As it…

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• eBook-Kapitel aus dem Buch Global Management Challenges for Internal Auditors

  International Professional Practices Framework – Overview of the current guidance of the Institute of Internal Auditors

  T. Flemming Ruud, Philipp Friebe, Daniela Schmitz, Shqiponja Isufi

  …need to align the Professional Practices Framework (PPF) of Internal Auditing. In the meantime the Internal Audit has gained in importance due to… …Internal Auditing. The IIA met these needs by changing the PPF and creating additional requirements, however, the development and mandatory nature of these… …. Non-members have access to the Definition of Internal Auditing, the Code of Ethics, the Standards and the Position Papers on this homepage. International… …Professional Practices Framework 19 2.1 Mandatory Elements As figure 1 shows, the Definition of Internal Auditing, the Code of Ethics and the Standards… …Auditing (cf. Figure 2) describes its underlying purpose, characteristics and scope. Unlike the other elements of the IPPF, the Definition of Internal… …Auditing was adopted without any changes; its importance and focus were confirmed. Internal Auditing is an independent, objective assurance and… …Internal Auditing The Code of Ethics describes the principles for and the expectations relating to the behaviour of individuals and organizations which… …example, the Position Paper "The Role of Internal Auditing in Enterprise-Wide Risk Management" describes the role of Internal Audit within the scope of… …Standards must be recognized in the Internal Audit charter. Moreover, the Chief Audit Executive should discuss the Definition of In- ternal Auditing, the… …2009” (International Standards for the Professional Practice of Internal Auditing), Vienna 2009. Ruud, Flemming/Sommer, Katerina (2006): “Internes…

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• eBook-Kapitel aus dem Buch Global Management Challenges for Internal Auditors

  Audit Marketing

  Dr. Hannes Schuh

  …beyond specific audits. In terms of an audit employee concept, the German Institute for Internal Auditing views this as follows93: In addition to… …Internal Auditing, “Konzept zur Gewinnung und Qualifizierung von Mitarbeitern für die Interne Revision” (Concept for the recruitment and training of… …professionals and audit managers to tackle the issue together. Literature DIIR (employee concept) German Institute for Internal Auditing, “Konzept zur…

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• eBook-Kapitel aus dem Buch Global Management Challenges for Internal Auditors

  Contribution by Internal Audit to IT Compliance

  Thomas Lohre

  …year by the appropriate external auditor. 5.1 Risk-oriented Auditing Audit risk is regarded as the auditor’s risk of confirming circumstances, which… …audit. 5.2 Truth and Fairness Audits When auditing truth and fairness, a comparison is carried out between two objects. This involves the audit… …and certified auditors, as well as publishing the result of the audit. SAS 70 SAS 70 is an auditing standard that was adopted by the American… …Institute of Certi- fied Public Accountants (AICPA) and is applied by auditing firms. The standard relates to the internal control system of an organisation… …der IT, in: Hand- buch der Wirtschaftsinformatik 263/2008, p. 15–29. Burch: Auditing for Compliance, in: Internal Auditor December 2008, p. 53–59…

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• eBook-Kapitel aus dem Buch Global Management Challenges for Internal Auditors

  Performance Measurement and Controlling of Internal Audit – More Than Just a Measurement Problem

  Dr. Andreas Langer, Andreas Herzig, Prof. Dr. Burkhard Pedell

  …proposi- tions and critical success factors that internal auditing activities must consider in devel- oping performance measures (Frigo (2002), p. 33).”… …, Frankfurt a. M. 2007. Frigo, M. L. (2002), The Institute of Internal Auditor, A Balanced Scorecard Framework for In- ternal Auditing Departments… …Auditing & Business Risk, No. 1, 2006, p. 20–24. Mosiek, T. (2002), Interne Kundenorientierung des Controllings, Frankfurt a. M., Berlin et al. 2002…

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• eBook-Kapitel aus dem Buch Global Management Challenges for Internal Auditors

  Doing More with Less

  Neil Baker

  …way contracts are awarded, looking at background checks on suppli- ers, and auditing payroll. “Believe it or not, I even added petty cash audit to the…
• eBook-Kapitel aus dem Buch Global Management Challenges for Internal Auditors

  Internal Auditor – Generalist or Specialist

  Dr. Heinrich Schmelter

  …, L.; Tesch, J.: Vahlens Großes Auditing Lexikon, Munich, 2007. Gröflin, M.: Zur Zukunft der Internen Revision, in: Der Schweizer Treuhänder, 10.2004… …. p. 194. Tesch, C.; Lammert, J.: Berufsethik des Wirtschaftsprüfers, in: Freidank, C.-C.; Lachnit, L.; Tesch, J.: Vahlens Großes Auditing Lexikon…