The internal auditing handbook / K.H. Spencer Pickett ; assisted by Jennifer M. Pickett.

Includes bibliographical references and index.

Introduction -- Corporate Governance Perspectives -- Managing Risk -- Internal Controls -- The Internal Audit Role -- Professionalism -- The Audit Approach -- Setting an Audit Strategy -- Audit Field Work -- Meeting the Challenge.

Contains all the detailed material that formed the basis of the second edition and has been expanded in the following manner: 1. This new edition has been updated to reflect the Institute of Internal Auditor's (11A) International Standards for the Professional Practice of Internal Auditing relesed on 2009. 2. New section in each chapter on new developments to reflect changes that have occured since the second edition was published. 3. There is a series of multi-choice questions has been developed and included at the end of each chapter. 4. Important contributions from Dan Swanson on Information systems auditing and other topics have been included throughout the book. Importantly, the focus of this third edition of the Internal Auditing Handbook is on understanding the audit context and auditing fit into the wider corporate agenda.