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Risk-Based Auditing (Hardcover, New Ed)
Loot Price: R3,888
Discovery Miles 38 880
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Risk-Based Auditing (Hardcover, New Ed)
Expected to ship within 12 - 17 working days
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The role of internal audit is changing. The Sarbanes Oxley
legislation in the US and the Combined Code for Corporate
Governance in the UK focused on the need to demonstrate the active
management of risks and report on this subject to shareholders.
Boards of Directors are therefore increasingly requiring their
internal audit functions to provide a much higher level of
assurance in this regard. Phil Griffiths' Risk-Based Auditing
explains the concepts and practice behind a risk-based approach to
auditing. He explores the changing environment in both the private
and public sectors and the associated legislation and guidance. The
book then provides a blueprint for refocusing the internal audit
role to embrace risk and to help plan, market, undertake and report
a risk-based audit. The text includes a detailed risk-based audit
toolkit with 15 sections of tools, techniques and information to
enable a risk-based approach to be adopted. This is an essential
guide for internal and external auditors seeking to manage the
realities of the audit function in the turbulent and fast-changing
business environment that has emerged since the end of the last
century.
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