Harnessing the power of continuous auditing: developing and implementing a practical methodology

INDICE: Preface. Acknowledgments. Chapter 1: Defining Continuous Auditing. The Real Definition. Differentiating Continuous Auditing. Segregating Continuous Auditing and Control Testing. Continuous Auditing Objectives. Dispelling the Continuous Auditing Myths. Summary. Chapter 2: Where to Begin. Recognize theNeed. Potential Need/Fit Considerations. Client Relationship Score. Summary. Chapter 3: Continuous Auditing Methodology Development. Continuous Audit Methodology. Methodology Requirements. Summary. Chapter 4: Preparing for a Continuous Audit. Building the Business Knowledge. Developing Business Knowledge. Understanding the Rules. Identifying Technology. Summary. Chapter 5: Continuous Auditing: Foundation Phase. Target Area. Testing Objectives. Frequency. Testing Technique. Summary. Chapter 6: Continuous Auditing: Approach Phase. Approach Phase. Scope. Volumes. Sampling. Criteria and Attributes. Technology. Summary. Chapter 7: Continuous Auditing: Execution Phase. Execution Phase. Performance.Exception Identification. Summarizing Results. Summary. Chapter 8: Root CauseAnalysis. Root Cause. Root Cause Defined. Team Understanding. Do I Need to Find Root Cause? Root Cause Why Approach. Root Cause Keys. Summary. Chapter 9: Continuous Auditing Reporting and Next Steps. Reporting and Next Steps. Reporting Options. Advantages and Disadvantages. Reporting Options Summary. Five Component Approach. Next Steps. Summary. Chapter 10: Action Plans. Action Plans. Addressing Root Cause. Creating the Perfect Action. Components of Real Action Plan. Action Plan Tracking. Summary. Chapter 11: Continuous Auditing Conditions. Conditions. Business Unit Management Conditions. Internal Audit Conditions. Technology Conditions. Summary. Chapter 12: Selling Continuous Auditing. Selling. Business Unit Management. Audit Team. External Clients. Summary. Chapter 13: Continuous Auditing Challenges. Challenges. Internal Audit Department. Client. Summary. Chapter 14: Continuous Auditing Uses and Users. Uses and Users. Uses. Users. Summary. Chapter 15: Continuous Auditing Lessons Learned. Lessons Learned. Developing Technique. Effective Concept. Lessons Learned Template. Summary. Appendix: Continuous Auditing Guidance. About the Author. Index.

• ISBN: 978-0-470-63769-2
• Editorial: John Wiley & Sons
• Encuadernacion: Cartoné
• Páginas: 304
• Fecha Publicación: 09/02/2011
• Nº Volúmenes: 1
• Idioma: Inglés