The first edition of "The Internal Auditing Handbook" received wide
acclaim from readers and became established as one of the
definitive publications on internal auditing. The second edition
was released soon after to reflect the rapid progress of the
internal audit profession. There have been a number of significant
changes in the practice of internal auditing since publication of
the second edition and this revised third edition reflects those
changes. The third edition of "The Internal Auditing Handbook"
retains all the detailed material that formed the basis of the
second edition and has been updated to reflect the Institute of
Internal Auditor's (IIA) International Standards for the
Professional Practice of Internal Auditing. Each chapter has a
section on new developments to reflect changes that have occurred
over the last few years. The key role of auditors in reviewing
corporate governance and risk management is discussed in
conjunction with the elevation of the status of the chief audit
executive and heightened expectations from boards and audit
committees. Another new feature is a series of multi-choice
questions that have been developed and included at the end of each
This edition of "The Internal Auditing Handbook" will prove to
be an indispensable reference for both new and experienced
auditors, as well as business managers, members of audit
committees, control and compliance teams, and all those who may
have an interest in promoting corporate governance.
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