The Internal Auditing Manual provides the details and strategies you need to establish and manage an internal auditing department, use risk-based audit approaches, conduct fieldwork efficiently, evaluate internal controls, and optimize the use of computer-based audit tools. Coverage of the IIA’s International Professional Practices Framework is incorporated throughout.

This invaluable resource covers such topics as:

• The conceptual basis of internal auditing
• Various auditing standards
• Managing an internal auditing department
• Effective and efficient auditing processes and techniques
• Financial, operational, and compliance audits
• Information technology and auditing
• Fraud and business ethics
• Special reviews and investigations