Page 29 - Juta_Accounting_Catalogue_2018

978 1 48511 059 0 978 1 48511 474 1 3e 2015
436 PAGES
ZAR R532.00 ZAR R532.00
KEY FEATURES
• A mix of short and full-length questions with varying degrees of complexity and integration
• Recommended solutions and mark-plans
• Easy-to-print solution packs for prescribing institutions
• A sample of case studies for prescribing institutions.
SUITABLE FOR
• Undergraduate students with a basic knowledge of accounting at universities, universities of technology and private HE institutions
• Postgraduate (honours) students in accounting seeking a specialisation in IFRS for SMEs and interested in key differences between IFRS for SMEs and IFRS
• Financial accounting short courses concentrating on IFRS for SMEs.
Internal Auditing
An integrated approach
R CASCARINO
Internal Auditing – An Integrated Approach covers the basic concepts, philosophy and principles underlying the practice of internal auditing, and the relationships between the internal auditor, management and the external auditor.
IN THIS EDITION
• The changing role of internal auditing in today’s business environment
• The free market and the Marxist critique of the free market system
• Corporate morality and ethical management
• The “Cube” approach to risk assessment
• ERM and Internal Audit
• Auditing business process cycles
• Auditing business environments
• Current and emerging technology issues for internal auditors.
JUTA ACCOUNTING CATALOGUE | 2018/2019
CONTENTS
• The emerging role of internal auditing
• The IIA’s standards for the
professional practice of internal
auditing
• Internal audit quality
• Ethics theory and practice in the
modern world
• The performance objectives of
organisations
• Risk assessment
• Control frameworks
• Audit evidence
• Communication
• Strategic management
• Global business environments
• Organisational behaviour
• Management skills
• Auditing business process cycles
• Negotiation skills
• Types of internal audit
• The internal audit process and
documentation
• Control and performance evaluation
• Engagement planning
• Audit reporting and follow-up
• Audit engagement tools, statistics
and quantitative methods
• Corporate governance
• Financial accounting and finance
• Cost and managerial accounting
• The legal and regulatory environment • Auditing information technology
• Auditing general and application
controls
• Auditing systems under development • The use of caats in auditing
computerized systems
• Auditing security and privacy • Disaster recovery and business
continuity planning
• Auditing e-commerce and the
internet
• Current and emerging technology
issues for internal auditors
• Fraud auditing
• Forensic evidence
• Conducting fraud investigations • IT fraud investigation
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