Modern Internal Auditing

FOUNDATIONS FOR INTERNAL AUDITING. The Nature of Internal Auditing. Professional Standards for Internal Auditing. Understanding Management Needs. Fundamentals of Control. Organizational Control. The Operational Approach of the Internal Auditor. Relations with People. Using Computers and Statistical Sampling. ADMINISTERING INTERNAL AUDITING ACTIVITIES. Planning and Organizing Internal-Auditing Activities. Staffing, Training, and Preparatory Activities. Directing and Controlling Internal Auditing Activities. Internal Audit Reporting. OPERATIONAL AREAS. Basic Financial Control. Purchasing and Transportation. Receiving, Inventories, and Scrap. Production and Maintenance. Quality Control, Engineering, and Research. Facilities. Marketing. Personnel Activities. Financial Management. Computer Operations. International Operation. Social Responsibilities and Business Ethics. Integrated Operational Components and Mergers and Acquisitions. Fraud and Investigation. Government and Non-Profit Organizations. SPECIAL RELATIONSHIPS AND EVALUATION. Serving the Audit Committee of the Board of Directors. Coordination with External Auditors. Evaluating Internal Auditing Services. Conclusions and Future Prospects. Appendices.Brink, Victor Z. is the author of 'Modern Internal Auditing' with ISBN 9780471080978 and ISBN 0471080977.