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個人情報保護方針

内部監査人ハンドブック

Handbook for Internal Auditors

Stanley Y. Chang, PhD., CPA, CMA, CIA

2 vols. Looseleaf with Downloadable zip file., 1985 to date.(追録年1〜2回)

Matthew Bender. ISBN: 9780820513904

¥201,588

在庫あり

企業内部監査業務の為のワーキング・ツールを多数収録したマニュアル。監査機能の評価と創設から、監査業務の遂行・指揮、監査結果の評価と改善などの各段階における実務テクニックを、チェックリスト、フローチャート、書式例を多数交えて詳解しています。IIA(内部監査人協会)規定やPCAOB(米国公開会社監視委員会)監査基準など近年の進展を織り込み参照しています。

【Table of Contents】

Part 1 AUDITING STANDARDS AND EMERGING BEST PRACTICE

1. Internal Auditing and Auditing Standards Overview

2. Developing the Internal Audit Role, Mission, and Charter

3. Organizing and Staffing the Internal Auditing Department

4. Corporate Governance, Compliance, and Sarbanes-Oxley Implications

Part 2 ESTABLISHING THE INTERNAL AUDITING DEPARTMENT

5. Promoting Internal Auditing

6. Managing the Audit Department

7. Audit Policies and Procedures Manual

8. Developing an Annual Audit Plan

9. Quality and the Internal Audit Function

10. Quality Assurance in Auditing

11. Managing Audit Relationships

Part 3 MANAGING THE INTERNAL AUDITING DEPARTMENT

12. Developing the Internal Audit Staff

13. Supervising Audit Field Work

14. Developing an Individual Audit

15. Environmental Auditing

Part 4 CONDUCTING INTERNAL AUDITS

16. Sarbanes-Oxley Compliance

17. Entrance Conference

18. Preliminary Audit Survey

19. Control Self Assessment

20. Audit Interviews

21. Conducting an Internal Control Review

22. Audit Tools and Techniques

23. Advanced Audit Tools and Techniques

24. Using Sampling in the Audit Process

25. Audit Working Papers and Audit Evidence

26. [Reserved]

27. Developing Findings and Recommendations

28. Preparing Audit Reports

29. Exit Conference, Report Issuance, and Follow-Up

30. [Reserved]

Part 5 INDIVIDUAL AUDIT WORK PROGRAMS

31. Developing Audit Programs

32. Revenue Business Cycle Audit Programs

33. Expenditures Business Cycle Audit Programs

34. Production or Conversion Cycle Audit Programs

35. Financing Cycle Audit Programs

36. External Financial Reporting Cycle Audit Programs

37. Activity Based Costing and Operational Auditing

38. Auditing IS Activities

39. Auditing Information Security

40. Information System Development Audits

41. Auditing an Automated Application