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R 2,177.00
Auditing
Focusing on auditing as a judgment process, this unique textbook helps readers strike the balance between understanding auditing theory and how an audit plays out in reality.The only textbook to provide complete coverage of both the International Auditing and Assurance Standards Board and the Public Company Accounting Oversight Board, Auditing reflects the contemporary evolution of the audit process. New additions to the book include expert updates on key topics, such as the audit of accounting estimates, group audit, and the Integrated Audit.Supplemented by extra on-line resources, students using this established text will be well-equipped to be effective auditors and to understand the role of auditing in the business world.
R 8,609.00
R 3,207.00
Audit, Accountability and Government
This book explains, from a public law perspective, the constitutional purpose and significance of audit, a topic which has been largely neglected, and casts light on important aspects of accountability in the British system of government. The book suggests that audit, as an accountability mechanism, has been underplayed to date and that greater significance should be attributed to its role in delivering both democratic accountability and, within government,managerial accountability. The focus of the book is central government audit in Britain, but the constitutional role of audit at a local level and at a European Union level is also considered. The book begins by explaining, in a non -technical way, the basic concepts of accounting and audit, and sets audit inits historical context. The different types of audit and the institutional framework within which audit is conducted are then analysed. Any shortcomings in each area are identified and suggestions for change are explored. The constitutional significance of the changes to the role of audit that are currently taking place are analysed, as are the effects of developments, such as the creation of agencies, contracting-out, and more recently, resource accounting and budgeting and devolution, on the constitutional role of audit. The fundamental principles, both institutional and substantive, of public sector audit are identified and new tasks that audit could fulfil at central government level areproposed.
R 7,927.00
R 1,301.00
R 730.00
Operational Auditing
Operational Auditing: Principles and Techniques for a Changing World, 2nd edition, explains the proven approaches and essential procedures to perform risk-based operational audits. It shows how to effectively evaluate the relevant dynamics associated with programs and processes, including operational, strategic, technological, financial and compliance objectives and risks. This book merges traditional internal audit concepts and practices with contemporary quality control methodologies, tips, tools and techniques. It explains how internal auditors can perform operational audits that result in meaningful findings and useful recommendations to help organizations meet objectives and improve the perception of internal auditors as high-value contributors, appropriate change agents and trusted advisors. The 2nd edition introduces or expands the previous coverage of: • Control self-assessments. • The 7 Es framework for operational quality. • Linkages to ISO 9000. • Flowcharting techniques and value-stream analysis • Continuous monitoring. • The use of Key Performance Indicators (KPIs) and Key Risk Indicators (KRIs). • Robotic process automation (RPA), artificial intelligence (AI) and machine learning (ML); and • Adds a new chapter that will examine the role of organizational structure and its impact on effective communications, task allocation, coordination, and operational resiliency to more effectively respond to market demands.
R 4,515.49
R 1,127.26
Quality and GMP Auditing
This guidebook provides proven methods and techniques for performing effective audits that serve your department, your company, and you. Topics covered relate to the four key competencies essential for successful GMP audits. Includes the rationale for auditing as an important quality tool, along with the audit cycle, broken into five distinct phases. To focus the power of auditing on a particular situation, several different types of audits are presented, as are more than a dozen audit approaches with general questions to answer and specific items to examine. These tools will help you prepare checklists and standards so audits become more effective, consistent, and standardized. The book includes profiles of seasoned professionals in drug and device auditing, who share their experiences (the good and the bad)!
R 11,127.81
Auditing Organizational Communication
Auditing Organizational Communication is a thoroughly revised and updated new edition of the successful Handbook of Communication Audits for Organizations, which has established itself as a core text in the field of organizational communication. Research studies consistently show the importance of effective communication for business success. They also underscore the necessity for organizations to put in place validated techniques to enable them to systematically measure and monitor their communications. This Handbook equips readers with the vital analytic tools required to conduct such assessments.Owen Hargie, Dennis Tourish and distinguished contributors drawn from both industry and academia:provide a comprehensive analysis of research, theory and practice pertaining to the communication audit approachreview the main options confronting organizations embarking on auditdiscuss the merits and demerits of the approaches availableprovide case studies of the communication audit process in actionillustrate how findings can be interpreted so that suitable recommendations can be framedoutline how reports emanating from such audits should be constructed.This second edition arrives at a time of considerable growing interest in the area. A large volume of research has been published since the last edition of the book, and the text has been comprehensively updated by reviewing this wealth of data. In addition, new chapters on social network analysis and auditing the communication revolution have been added, together with new case study chapters illustrating audits in action.
R 2,915.42
Health and Safety, Environment and Quality Audits
Internal auditing is an essential tool for managing compliance, and for initiating and driving continual improvement in any organization’s systematic HSEQ performance.Health and Safety, Environment and Quality Audits includes the latest health and safety, environmental and quality management system standards – ISO 9001:2015, ISO 14001:2015, and ISO 45001:2018. It delivers a powerful and proven approach to risk-based auditing of business-critical risk areas using ISO, or your organization’s own management systems. It connects the ‘PDCA’ approach to implementing management systems with auditing by focusing on the organization’s context and the needs and expectations of interested parties. The novel approach leads HSEQ practitioners and senior and line managers alike to concentrate on the most significant risks (Big Rocks and Black Swans) to their objectives. It provides a step-by-step route through The Audit AdventureTM to provide a high-level, future-focused audit opinion. The whole approach is aligned to the international standard guidance for auditing management systems, ISO 19011:2018.With 1000s of copies now sold, this unique guide to HSEQ and operations integrity auditing has become the standard work in the field over four editions, while securing bestseller status in Australasia, Europe, North America, and South Africa. It is essential reading for senior managers and auditors alike. It remains the ‘go to’ title for those who aspire to drive a prosperous and thriving organization based on world-class HSEQ management and performance.
R 2,711.00
R 618.00
R 3,409.38
Internal Auditing Handbook
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 chapter. 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.
R 8,011.00
Audit Alchemy
When high expectations do not always match the resources at your disposal, how can small Internal Audit teams make a significant impact? This book is your essential guide to transforming the way you approach internal auditing. Professionals that lead, or work in, small teams in Risk, Compliance, Information Security and Quality across all sectors will also find this book especially relevant.This book provides tools, techniques and inspiration starting from establishing a solid foundation to leveraging technology, building strong governance, utilising third-party support, and systemising your processes for consistency, quality and efficiency.Packed with strategies, hacks, and insights from thought leaders from a variety of backgrounds and sectors, this is a relatable and empowering volume that will help you discover how to become a trusted advisor to your C-Suite and Audit Committee, and how to delight your stakeholders with innovative outputs and effective communication.With fresh perspectives and real-world examples, “Audit Alchemy” aims to give you the confidence to innovate and the courage to lead.
R 6,643.74
Current Issues in Auditing
The Third Edition of this successful text includes extensive changes, based on feedback from students and lecturers. There is a discussion of auditing and the law beyond the issue of third-party liability; and more coverage of recent developments in audit methodologies and techniques. New chapters include a survey of developments in audit automation, a discussion of the nature and development of the audit market, both in the United Kingdom and the European Union, and an assessment of the impact on auditing of the Cadbury Report on corporate governance, with particular attention to the role of audit committees. Each chapter includes questions for discussion.
R 3,060.07
R 458.00
R 581.00
Auditing, Trust and Governance
The reputation of corporate reporting has been in crisis. Trust in the process of financial accounting and auditing has been undermined by a series of high profile scandals involving major corporations, including Enron, Parmalat, Ahold, and Worldcom. In response, regulators and practitioners world-wide have put forward a series of initiatives to repair the damage and restore faith in corporate governance.In this important book, the European Auditing Research Network analyzes how that response has developed in Europe, with particular emphasis on the field of auditing. Leading international academics review how regulation has been revised in specific European countries to help restore confidence in the contribution of auditing to corporate governance. Various themes are explored, including the growing trend of internationalization in regulation, ethics and auditing, professional liability, and professional education.Auditing, Trust and Governance is an invaluable volume for students, researchers and professionals working in the fields of auditing, accountancy and corporate governance, and provides a useful basis for further research on the effects of the increased regulation.
R 11,138.10
Loss Control Auditing
Loss Control Auditing: A Guide for Conducting Fire, Safety, and Security Audits is a one-stop resource for both developing and executing a loss control audit program. This fully updated second edition addresses loss control auditing from the perspectives of workplace safety, physical security, and fire risks. It focuses on the three core areas of an audit: documentation review, physical inspection, and employee interviews, and presents a three-phase model—pre-audit, audit, and post-audit activities—which can be used for all three core areas. This new edition benefits from the addition of auditing and system measurement material as promulgated in ISO 45001 and ANSI/ASSP Z10 standards and OSHA’s Recommended Practices for Safety and Health Programs. It offers an expanded discussion of the application of auditing to the field of emergency management and new text explaining how leading and lagging measures can be used in the auditing process during assessment as well as in the post-audit evaluation. Subsidiary organizations and their integration into the auditing process, such as the areas of contractor management and temporary worker safety are covered in detail. The book discusses the integration of qualitative and quantitative measures in an effort to arrive at a more holistic scoring mechanism to assess organizational performance. In all, the depth of material presented in this thorough book showcases how to develop and execute a loss control management system audit program to a high quality. An ideal read for industry professionals, students, and postgraduates in the fields of fire service, loss prevention, and safety management.
R 9,319.22
R 361.00
R 305.00
Modern Auditing
Modern Auditing offers the reader a thorough coverage of the practice of auditing in context of auditing theory and concepts, and the professional responsibilities of the independent auditor. The structure of the book develops the auditing process in a logical and sequential manner, enabling students to progressively consolidate their understanding of the concepts and processes without excessive detail or repetition.
R 2,088.00
Routledge Handbook of Auditing
Auditing has been a subject of some controversy, and there have been repeated attempts at reforming its practice globally. This comprehensive companion surveys the state of the discipline, including emerging and cutting-edge trends. It covers the most important and controversial issues, including auditing ethics, auditor independence, social and environmental accounting as well as the future of the field.The book has been extensively revised and updated for the second edition to take account of new developments in auditing, including the growing importance of the assurance of sustainability reports, and related topics such as environment, social and governance (ESG) as well as the increased importance of research in standard setting. It includes new chapters on public sector auditing; auditing from the perspective of social theory; the impact of culture on auditing; audit teams and individuals; data analytics and artificial intelligence; and current proposals for reform to auditing (such as the Brydon report). The book summarizes various audit research topics, giving an overall opinion of the results and prospects for future research in each chapter. Readers can thus focus on topics of most relevance to them.This guide is essential reading for legislators, regulators, professionals, commentators, students and researchers involved with auditing and accounting. The collection will also prove an ideal starting place for researchers from other fields looking to break into this vital subject.
R 12,822.00
Wiley Federal Government Auditing
The most practical, authoritative guide to Federal Government auditing Now in its second edition, Wiley Federal Government Auditing is authored by four CPAs who are partners at Kearney & Company, a CPA firm that specializes in providing auditing, accounting, and information technology services to the Federal Government. This single-source reference provides you with up-to-date information on applicable laws, regulations, and audit standards. Created for both professionals and others performing Federal Government audits, this guide condenses the abundant, complex criteria for Federal Government auditing into concise, accessible topics you'll refer to frequently and presents: An easy-to-navigate format that allows you to find needed information quicklyDetailed guidance on what, why, how, and by whom Federal audits should be madeDiscussion on internal control over Federal financial reportingRecent developments in auditing standardsFederal financial statements, budgeting, accounting, and moreCoverage of the scope and work required in an audit of Federal departments and agenciesExamples of Federal auditsSeparate chapters devoted to auditing and evaluating Federal IT systems; performance audits; procurement and contract audits; and grant audits Written in a non-technical style and complete with helpful exhibits, this guide is a "go-to" reference for government auditors, Inspectors General, public accountants, military comptrollers, legislators, state and local government auditors, budget offices, financial managers, and financial analysts. The content also applies to contractors and grantees, universities, and other nonprofits and organizations that have repeated financial dealings with the Federal Government.
R 3,908.00
Audit Alchemy
When high expectations do not always match the resources at your disposal, how can small Internal Audit teams make a significant impact? This book is your essential guide to transforming the way you approach internal auditing. Professionals that lead, or work in, small teams in Risk, Compliance, Information Security and Quality across all sectors will also find this book especially relevant.This book provides tools, techniques and inspiration starting from establishing a solid foundation to leveraging technology, building strong governance, utilising third-party support, and systemising your processes for consistency, quality and efficiency.Packed with strategies, hacks, and insights from thought leaders from a variety of backgrounds and sectors, this is a relatable and empowering volume that will help you discover how to become a trusted advisor to your C-Suite and Audit Committee, and how to delight your stakeholders with innovative outputs and effective communication.With fresh perspectives and real-world examples, “Audit Alchemy” aims to give you the confidence to innovate and the courage to lead.
R 2,930.54
Loss Control Auditing
Loss Control Auditing: A Guide for Conducting Fire, Safety, and Security Audits is a one-stop resource for both developing and executing a loss control audit program. This fully updated second edition addresses loss control auditing from the perspectives of workplace safety, physical security, and fire risks. It focuses on the three core areas of an audit: documentation review, physical inspection, and employee interviews, and presents a three-phase model—pre-audit, audit, and post-audit activities—which can be used for all three core areas. This new edition benefits from the addition of auditing and system measurement material as promulgated in ISO 45001 and ANSI/ASSP Z10 standards and OSHA’s Recommended Practices for Safety and Health Programs. It offers an expanded discussion of the application of auditing to the field of emergency management and new text explaining how leading and lagging measures can be used in the auditing process during assessment as well as in the post-audit evaluation. Subsidiary organizations and their integration into the auditing process, such as the areas of contractor management and temporary worker safety are covered in detail. The book discusses the integration of qualitative and quantitative measures in an effort to arrive at a more holistic scoring mechanism to assess organizational performance. In all, the depth of material presented in this thorough book showcases how to develop and execute a loss control management system audit program to a high quality. An ideal read for industry professionals, students, and postgraduates in the fields of fire service, loss prevention, and safety management.
R 3,116.79
IT Auditing
More than ever, technology is indispensable to business operations and recordkeeping, so people skilled in computer automation—IT auditors—have become an essential part of the financial audit team.This book is a comprehensive guide to the IT audit discipline, and to the impact of abstraction on businesses. Developments including Robotic Process Automation (RPA) and artificial intelligence (AI) mean that businesses are moving from a physical world to an abstracted digital world, increasing reliance on systems, their design, their implementation and on those that oversee and maintain these systems—often parties outside the businesses’ control. Though the implications of these shifts go far beyond IT auditing, this book focuses on what IT auditors need to know in this new environment, such as:• How to understand abstracted services and appropriate internal business controls• How to evaluate situations where physicality has been replaced by abstracted services• How to understand and adapt to the impact of abstracted services on objectives, operations, decision-making, and risk management, including changing risk profiles and introducing new risks.In the wake of the CPA Evolution project, this book will be an essential resource for readers seeking Certified Public Accountant (CPA) certification, as well as for business leaders and risk management professionals who need to understand the benefits and challenges of ever-increasing automation and its concurrent abstraction of physical reality.
R 9,309.54
R 489.00
Lean Auditing
"How can you argue with the core principles of Lean, that you focus on what provides value to your customer and eliminate work that is not necessary (muda)? Internal auditors need to understand not only who their primary customers are, but what is valuable to them - which in most cases is assurance that the risks that matter to the achievement of objectives are properly managed. We need to communicate what they need to know and not what we want to say. This incessant focus on the customer and the efficient production of a valued product should extend to every internal audit team. How else can we ensure that we optimize the use of our limited resources to address the dynamic business and risk environment within which our organizations operate?" Norman Marks, GRC Thought Leader Using lean techniques to enhance value add and reduce waste in internal auditing Lean Auditing is a practical guide to maximising value and efficiency in internal audit through the application of lean techniques. It is an ideal book for anyone interested in understanding what progressive, value adding audit can be like. It is also ideal for anyone wondering whether audit activities can be streamlined or better co-ordinated with other activities. The book contains practical advise from the author's experience as CAE of AstraZeneca PLC; from his work as a consultant specializing in this field; as well as insights from leading CAEs in the UK, US and elsewhere. In addition, there are important insights from thought leaders such as Richard Chambers (IIA US) and Norman Marks (GRC thought leader) and Chris Baker (Technical Manager of the IIA UK). Increasing pressure on resources is driving a need for greater efficiency in all areas of business, and Internal Audit is no exception. Lean techniques can help streamline the workflow, but having only recently been applied to IA, lack the guidance available for other techniques. Lean Auditing fills this need by combining expert instruction and actionable advice that helps Internal Auditors: Benchmark their efficiency against lean ways of workingUnderstand warning signs of waste and lower added valueUnderstanding practical ways of working that improve added value and reduce wasteGain confidence about progressive ways of working in internal auditUnderstand how improved ways of working in audit can positively impact the culture of the wider organization One of the keys to the lean audit is finding out exactly what the stakeholder wants, and eliminating everything else. Scaling back certain operations can delineate audit from advisory, and in the process, dramatically improve crucial outcomes. To this end, Lean Auditing is the key to IA efficiency.
R 1,629.00
Audit Planning
More now than ever before, auditing is in the spotlight; legislators, regulators, and top executives in all types of businesses realize the importance of auditors in the governance and performance equation. Previously routine and formulaic, internal auditing is now high-profile and high-pressure! Being an auditor in today's complex, highly regulated business environment involves more than crunching the numbers and balancing the books-it requires ensuring that appropriate checks and balances are in place to manage risk throughout the organization. Designed to help auditors in any type of business develop the essential understanding, capabilities, and tools needed to prepare credible, defensible audit plans, Audit Planning: A Risk-Based Approach helps auditors plan the audit process so that it makes a dynamic contribution to better governance, robust risk management, and more reliable controls. Invaluable to internal auditors facing new demands in the workplace, this book is also a "hands-on" reference for external auditors, compliance teams, financial controllers, consultants, executives, small business owners, and others charged with reviewing and validating corporate governance, risk management, and controls. The second book in the new Practical Auditor Series, which helps auditors get down to business, Audit Planning: A Risk-Based Approach gives new auditors principles and methodologies they can apply effectively and helps experienced auditors enhance their skills for success in the rapidly changing business world.
R 2,931.00
Auditing Theory
Auditing is generally considered to be a particularly practical discipline. This hampers theoretical research, as does its complex nature. The unquestioning acceptance and implementation of rules governing auditing practice could lead to poor outcomes. This book provides a theory of auditing that underpins auditing practice.Identifying the objectives of auditing in the context of financial reporting, this book examines underlying beliefs to provide a deeper understanding of the concepts of auditing. In analyzing the field from a theoretical perspective, the author encounters important concepts such as materiality, verification, evidence, risk and professional judgement. Philosophical ideas about the social construction of reality are employed to explain the role of theory in a building block of the business world.This book is vital reading for auditing scholars globally, whilst its conclusions offer an interesting case study in the philosophy of professional judgement
R 11,116.49
Auditing for Managers
At a time when many organizations are cutting their internal auditing departments, it's imperative that every manager understands the fundamentals of internal audits. This book is designed as a corporate resource to help managers and their teams set standards for self-auditing, risk management, compliance review, and formal disclosure reporting. Readers will learn proven, effective techniques for performing reliable and defensible audit reviews to ensure compliance with regulations and standards.
R 2,735.00
R 7,369.22
R 1,499.10
R 1,740.93
Quality Auditing
There are as many views on audits and auditing auditing as there are people who have ever thought about the subject and the process. Any author writing about it is faced with some common problems, such as how to make a description of a technical process anything less than dry to read. How to deal with the general belief that anyone can conduct an audit without any specific training or experience. Auditing is often viewed as a waste of time, money and resources with little, if any, real value to an organization. It is seen as something of a judgemental process. People see themselves as being under scrutiny and examination and as very few of us enjoy such a process, audits are not generally welcomed at first. I cannot claim to have found solutions to these problems or to have come up with an easy five-minute way of understand ing the detailed points that make up this whole subject. As with any form of technical textbook, this work must not be viewed as a volume to be read in one sitting from cover to cover but used to dip into as and when required. Thankfully the practice of auditing, in real life has compensa tions for those involved. Those being audited, the auditees, if sensible, will be able to learn from what is hoped will be an objective and skilled overview of the areas and subjects being audited.
R 6,007.76
Quality and GMP Auditing
This guidebook provides proven methods and techniques for performing effective audits that serve your department, your company, and you. Topics covered relate to the four key competencies essential for successful GMP audits. Includes the rationale for auditing as an important quality tool, along with the audit cycle, broken into five distinct phases. To focus the power of auditing on a particular situation, several different types of audits are presented, as are more than a dozen audit approaches with general questions to answer and specific items to examine. These tools will help you prepare checklists and standards so audits become more effective, consistent, and standardized. The book includes profiles of seasoned professionals in drug and device auditing, who share their experiences (the good and the bad)!
R 3,818.59
R 2,401.04
Management Audit
Dieser Leitfaden stellt Prozess- und Qualitätsstandards für Management Audits vor. Ausführliche Hinweise und Beispiele erleichtern die Umsetzung in der Praxis.
R 2,647.80
R 1,577.08
Audit in a Democracy
Exploring the role of public sector audit in emerging democracies and developing countries, this book provides an account of the relationship between the public sector auditor, the legislature and executive government. In particular, it introduces public sector audit's capacity to assess government agencies' compliance with the law and their management of taxpayer or internationally funded programs and services. The volume: ¢ Explores the Australian model of public sector audit. ¢ Provides a definition of a supreme Audit Institution (SAI) and the role and responsibilities of the public sector auditor. ¢ Examines the authority necessary for the SAI to function effectively. ¢ Discusses likely future reform of the SAI's legal framework. ¢ Illustrates how audit can be used to strengthen democratic institutions in emerging market economies. It will be of use to researchers, academics and students interested in the critical issues surrounding audit in general and public sector audit in particular. It will also be a valuable guide to practitioners in this area.
R 2,555.85
Auditor Going Concern Reporting
Auditor reporting on going-concern-related uncertainties remains one of the most challenging issues faced by external auditors. Business owners, market participants and audit regulators want an early warning of impending business failure. However, companies typically do not welcome audit opinions indicating uncertainty regarding their future viability. Thus, the auditor’s decision to issue a "going concern opinion" (GCO) is a complex and multi-layered one, facing a great deal of tension. Given such a rich context, academic researchers have examined many facets related to an auditor’s decision to issue a GCO. This monograph reviews and synthesizes 182 recent GCO studies that have appeared since the last significant review published in 2013 through the end of 2019.The authors categorize studies into the three broad areas of GCO: (1) determinants, (2) accuracy and (3) consequences. As an integral part of their synthesis, they summarize the details of each study in several user-friendly tables. After discussing and synthesizing the research, they present a discussion of opportunities for future research, including issues created or exacerbated as a result of the global COVID-19 pandemic. This monograph will be of assistance to researchers interested in exploring this area of auditor responsibility. It will also be of interest to auditing firms and individual practitioners wanting to learn what academic research has examined and found regarding this challenging aspect of audit practice. Auditing standard-setters and regulators will find it of interest as the authors review numerous studies examining issues related to audit policy and regulation, and their effects on GCO decisions. The examination of GCO research is extremely timely given the financial and business disruption caused by the worldwide COVID-19 pandemic. This unprecedented global event has caused companies, auditors and professional bodies to revisit and reassess their approach to going concern, and to think even more deeply about this fundamental business imperative.
R 9,300.13
R 492.00
R 1,129.57
Internal Audit Handbook
This book offers a comprehensive, up-to-date presentation of the tasks and challenges facing internal audit. It presents the Audit Roadmap, the process model of internal auditing developed at SAP® which describes all stages of an audit. Coverage provides information on issues such as the identification of audit fields, the annual audit planning, the organization and execution of audits as well as reporting and follow-up. The handbook also discusses management-related subjects. Separate chapters are dedicated to special topics like IT or SOX audits.
R 5,189.43
