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The "Internal Audit Handbook" is a comprehensive, up-to-date
presentation of the tasks and challenges facing internal audit. The
handbook is based on the audit work of SAPA(R)'s global internal
audit department, which obtained the highest score available,
"Generally Conforms," during a quality assessment review performed
by the Institute of Internal Auditors. It presents the Audit
Roadmap, the process model of internal auditing developed at
SAPA(R), describing all stages of an audit. The in-depth
description provides information on issues such as the
identification of audit fields, the annual audit planning, the
organization and execution of audits as well as reporting and
follow-up. The handbook also discusses management-related subjects,
e.g. the organizational structure of an internal audit department.
Separate chapters are dedicated to special topics like IT or SOX
audits. The book also includes a CD for computer-based learning
containing templates to put specific elements of theory into
practice. Since the handbook is based on practical experience and
gives numerous examples from audit practice it may serve as a guide
to internal auditing for persons new in the field as well as
provide experienced internal audit professionals with new insights.
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