Revised edition of the author's Brink's modern internal auditing, 2009.

Includes bibliographical references and index.

Foundations of modern internal auditing -- Importance of internal controls -- Planning and performing internal audits -- Organizing and managing internal audit activities -- Impact of information systems on internal auditing -- Internal audit and enterprise governance -- The professional internal auditor -- The other side of auditing: professional convergence.

"Since the passage of Sarbanes-Oxley, internal auditing has seen resurgence. Today's internal auditor is responsible for creating higher standards of professional conduct and for greater protection against inefficiency, misconduct, illegal activity, and fraud. In addition, the internal auditor is as much responsible as senior management in ensuring that the corporation is productive and is achieving the best possible use of its resources as well as ensuring that internal control procedures are in place and are working. This new edition will be fully updated. It will continue to be a resource for both the new and seasoned internal auditor. "--

"This book is a complete guide and a definition of a common body of knowledge (CBOK) for the processes and profession of internal auditing--what professionals need to know to successfully perform individual internal audits and what an enterprise needs to know to launch an effective internal audit function"--