Internal Audit Handbook : Management with the SAP®-Audit Roadmap

Online-Ressource (XXVIII, 608p. 111 illus. in color, digital)

Literaturangaben

CONTENTS; Preamble by the Institute of Internal Auditors; Foreword; Note to Users; List of Abbreviations; List of Figures; A Conceptual Basis of Internal Audit; 1 Nature and Content of Audits; 2 Internal Audit: Meeting Today's Needs; 3 Framework of Internal Audit at SAP; 4 Organizational Structure of GIAS; 5 Fundamental Principles of the GIAS Approach; 6 Audit Methods; 7 Other Services; B The SAP ® -Audit Roadmap as a Working Basisfor Internal Audit; 1 General Introduction; 2 Planning; 3 Preparation; 4 Execution; 5 Reporting; 6 Follow-Up Phase; 7 Special Audit Roadmaps

C Examples from Audit Practice at SAP1 Introduction; 2 Audit Basics; 3 Selected Financial Audit Topics; 4 Selected Operational Audit Topics; 5 Combined Audit Topics; 6 Business Review; 7 Global Audits; 8 SOX Audits; 9 Revenue Recognition Assurance; 10 IT Audits; D Special Topics and Supplementary Discussion; 1 Documentation in Internal Audit; 2 Cooperation; 3 Annual Risk-Based Audit Planning; 4 IT Environment of Internal Audit; 5 Quality Assurance for Internal Audit; 6 Escalation Procedure; 7 Performance Measurement System; 8 Integrated Cost Management (Cost of Internal Audits); 9 Peer Review

10 Guest Auditors11 Management of Internal Audit; 12 Marketing of Internal Audit; 13 Fraud Prevention; 14 Services Provided by Internal Audit Relatingto the Sarbanes-Oxley Act; E Conclusion; F Subject Index

10.1007/978-3-540-70887-2 [DOI]

ECONIS - Online Catalogue of the ZBW