Implementing the International Professional Practices Framework

3. Auflage 2009
ISBN: 978-0-89413-676-4
Verlag: The Institute of Internal Auditors

Buch, Englisch

The original edition of this book was written to provide internal auditors with guidance on how to put into practice the set of International Standards for the Professional Practice of Internal Auditing (Standards), which first became effective January 1, 2002. The underlying structure of the Standards has held up well.

Yet, the professional practice of internal auditing has continued to evolve. In 2006, the Board of Directors of The Institute of Internal Auditors (IIA) established an international steering committee to review the existing professional practices framework. The results culminated in a new framework for internal audit guidance, the International Professional Practices Framework (IPPF), which was released in 2009.

The information in this book is designed to serve as a practical guide for applying the IPPF. The “crash course” in this book outlines the specific actions auditors must take to conform with the Standards and the other elements of the IPPF. In doing so, it reviews basic information on the essential elements required for providing effective internal audit services, discusses in depth those elements representing significant change, and provides specific practical tools and techniques for delivering high quality internal audit services.

Autoren/Hrsg.

Anderson, Urton

. Dahle, Andrew J

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Controlling, Wirtschaftsprüfung, Revision
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Internationales Rechnungswesen

Über Autor(innen)

Urton Anderson PhD, CIA, CCSA, CGAP, CFSA, CCEP, is Clark W. Thompson, Jr., Professor in Accounting Education and chair of the Department of Accounting at the McCombs School of Business, The University of Texas at Austin. Urton’s research has addressed various issues in internal and external auditing — particularly corporate governance, compliance, enterprise risk management, and internal control. This work has been published in journals such as The Accounting Review, The Journal of Accounting Research, Auditing: A Journal of Theory and Practice, and many others. He has written several books and is one of the co-authors of the internal audit textbook Internal Auditing: Assurance & Consulting Services. He has been a member and chair of The Institute of Internal Auditors’ (IIA’s) Board of Regents and is current chair of the Internal Audit Standards Board. In 1997, he was named Leon R. Radde Educator of the Year by The IIA. In June 2006, The IIA recognized his outstanding contributions to the field of internal auditing by giving him The Bradford Cadmus Memorial Award. Urton also serves on the Board of Directors for the Health Care Compliance Association and the Advisory Board of the Society of Corporate Compliance and Ethics.

Andrew J. Dahle, CIA, CPA, CISA, CFE, is a partner at PricewaterhouseCoopers LLP. He serves in the Internal Audit Services practice, where he provides internal audit advisory services and internal audit sourcing services for clients. He is also a frequent speaker and author on internal audit-related topics. Andrew received Bachelor of Science in Accountancy and Master of Accounting Science degrees from the University of Illinois at Urbana-Champaign. He is a past president of the IIA-Chicago chapter and a global award winner on the Certified Internal Auditor (CIA) exam. He is the PricewaterhouseCoopers representative on the Internal Audit Standards Board and currently serves as the board’s vice chairman.