Handbook for Internal Auditors

Provides guidance on every aspect of internal auditing, from establishing and managing an internal function within a company, to performing audit fieldwork. The text includes: step-by-step suggestions with checklists, flowcharts, exhibits and sample forms; complete audit programmes; advice on effective quality control reviews; strategies for improving internal auditors' relationships with other departments, senior management and external auditors; procedures for implementing and performing EDP applications and system reviews; and emerging best practices for internal auditing.