Internal Audit Theory and Practice

Author: None
Publisher:
Publish Date: 2004-07-01
Features: This book is used as a teaching material for internal audit courses for undergraduate and postgraduate students majoring in accounting, auditing, and other related fields in universities and colleges worldwide. It is one of the basic textbooks for the Certified Internal Auditor (CIA) qualification examination, designated by 11A. It is also a valuable book for internal auditors and those engaged in teaching and research in auditing. The book is divided into eight chapters, focusing on the fundamental theories and practices of internal auditing. It covers the emergence of internal auditing, the engineering procedures of internal auditing, and its development, as well as the role of internal auditing in modern corporate governance and risk management. The book provides a professional explanation with an effort to make it simple and easy to understand. Each chapter includes review questions to summarize and reinforce the content of the relevant sections.