Detalhes

Preface.

Acknowledgments.

Chapter 1: Defining Continuous Auditing.

The Real Definition.

Differentiating Continuous Auditing.

Segregating Continuous Auditing and Control Testing.

Continuous Auditing Objectives.

Dispelling the Continuous Auditing Myths.

Summary.

Chapter 2: Where to Begin.

Recognize the Need.

Potential Need/Fit Considerations.

Client Relationship Score.

Summary.

Chapter 3: Continuous Auditing Methodology Development.

Continuous Audit Methodology.

Methodology Requirements.

Summary.

Chapter 4: Preparing for a Continuous Audit.

Building the Business Knowledge.

Developing Business Knowledge.

Understanding the Rules.

Identifying Technology.

Summary.

Chapter 5: Continuous Auditing: Foundation Phase.

Target Area.

Testing Objectives.

Frequency.

Testing Technique.

Summary.

Chapter 6: Continuous Auditing: Approach Phase.

Approach Phase.

Scope.

Volumes.

Sampling.

Criteria and Attributes.

Technology.

Summary.

Chapter 7: Continuous Auditing: Execution Phase.

Execution Phase.

Performance.

Exception Identification.

Summarizing Results.

Summary.

Chapter 8: Root Cause Analysis.

Root Cause.

Root Cause Defined.

Team Understanding.

Do I Need to Find Root Cause?

Root Cause “Why” Approach.

Root Cause Keys.

Summary.

Chapter 9: Continuous Auditing Reporting and Next Steps.

Reporting and Next Steps.

Reporting Options.

Advantages and Disadvantages.

Reporting Options Summary.

Five Component Approach.

Next Steps.

Summary.

Chapter 10: Action Plans.

Action Plans.

Addressing Root Cause.

Creating the Perfect Action.

Components of Real Action Plan.

Action Plan Tracking.

Summary.

Chapter 11: Continuous Auditing Conditions.

Conditions.

Business Unit Management Conditions.

Internal Audit Conditions.

Technology Conditions.

Summary.

Chapter 12: Selling Continuous Auditing.

Selling.

Business Unit Management.

Audit Team.

External Clients.

Summary.

Chapter 13: Continuous Auditing Challenges.

Challenges.

Internal Audit Department.

Client.

Summary.

Chapter 14: Continuous Auditing Uses and Users.

Uses and Users.

Uses.

Users.

Summary.

Chapter 15: Continuous Auditing Lessons Learned.

Lessons Learned.

Developing Technique.

Effective Concept.

Lessons Learned Template.

Summary.

Appendix: Continuous Auditing Guidance.

About the Author.

Index.

• Contabilidade de gestão e contabilidade geral KFCM

Pessoal

Tipo de licença	Permissão de impressão
Acesso Perpétuo	31 páginas a cada 30 dias

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