Handbook for Internal Auditors provides guidance on every aspect of internal auditing from establishing and managing an internal auditing function within an organization to performing audit fieldwork and addressing governance issues for the organization. It contains checklists, flowcharts, exhibits, sample forms, and complete audit programs. The scope of coverage includes practical advice on effective governance and policy management; maintaining an effective system of internal controls and performing audit assessments of internal controls effectiveness; quality management and quality control reviews; procedures for implementing and performing IS general, technical, and application reviews; tools used by auditors; the tools used throughout the organization for management and control; and the existing and emerging practices for effective internal auditing.

2 volumes.