The role of internal audit is changing. The Sarbanes-Oxley legislation in the US and the Combined Code for Corporate Governance in the UK focused on the need to demonstrate the active management of risks and report on this subject to shareholders. Boards of Directors are therefore increasingly requiring their Internal Audit functions to provide a much higher level of assurance in this regard. Phil Griffiths' Risk-Based Auditing explains the concepts and practice behind a risk-based approach to auditing. He explores the ...

Risk-Based Auditing 2005, Routledge, Aldershot, England

ISBN-13: 9780566086526

Hardcover

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