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Operational Auditing HandbookAuditing Business and IT Processes, 2nd EditionAndrew Chambers, Graham Rand

Never out of print since 1997, and substantially updated for this second edition, The Operational Auditing Handbook has earned an international reputation as a hands-on, practical manual for internal auditors and managers to enable them to carry out audits and reviews of a wide range of business activities including:

• Finance and accounting

• Sarbanes-Oxley compliance

• Purchasing

• Operations and production

• Marketing and sales

• Distribution

• Personnel and management development

• Research and development

• Information technology

• Security

• Environmental responsibility

• Subsidiaries and remote operating units

The Operational Auditing Handbook clarifies the underlying issues, risks and objectives for a wide range of operations and activities and is a professional companion, with many checklists, for those who design self-assessment and audit programmes of business processes in all sectors. Reflecting the strategic importance of information technology today, this second edition is considerably expanded in this area with leading edge material. Other completely new material includes clear, authoritative guidance on how to achieve effective of governance, risk management and internal control processes.

Table of Contents:Part I: Understanding Operational Auditing

Part II: Auditing Key Functions

Part III: Auditing Information Technology

9780470744765 • Cloth • 952 pages • April 2010 • £120/ €138/ $195

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The Internal Auditing Handbook3rd EditionK. H. Spencer Pickett

A thoroughly practical guide for the practising internal auditor, The Internal Auditing Handbook, Third Edition contains new, up-to-date material on the relevant professional guidance across all business sectors that has emerged over the last few years, including the Combined Code and the Turnball Report.

The book includes expanded coverage of European auditing, risk management sections on risk appetite and risk-smart cultures, and coverage of reporting on internal control post-Sarbanes-Oxley.

Each chapter focuses on the practical issues facing the modern day internal auditors in a way that promotes professionalism and quality.

Table of Contents:Chapter 1: Introduction

Chapter 2: Corporate Governance Perspectives

Chapter 3: Managing Risk

Chapter 4: Internal Controls

Chapter 5: The Internal Audit Role

Chapter 6: Professionalism

Chapter 7: The Audit Approach

Chapter 8: Setting An Audit Strategy

Chapter 9: Audit Field Work

Chapter 10: Meeting The Challenge

9780470518717 ▪ Cloth ▪ 1064 pages ▪ April 2010 ▪ £140 / €161 / $225

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3

The Essential Guide to Internal Auditing2nd EditionSpencer Pickett

The Second Edition of The Essential Guide to Internal Auditing is a condensed version of the Handbook of Internal Auditing, Third Edition. It shows internal auditors and students in the field how to understand the audit context and how this context fits into the wider corporate agenda. The new context is set firmly within the corporate governance, risk management, and internal control arena. The new edition includes expanded coverage on risk management and is updated throughout to reflect the new IIA standards and current practice advisories. It also includes many helpful models, multiple-choice questions, and checklists.

9780470746936 ▪ Paper ▪ 288 pages ▪ Dec 2010 ▪ £34.99/ €40.30 / $60

Internal InvestigationsA Basic Guide Anyone Can UseSpencer Pickett

This important book gives much-needed guidance, standards and support in investigations into those all too frequent issues like complaints, reckless business decisions, staff grievances, errors, systems failures, unexplained losses, poor performance and allegations against employees and/or associates.

Unfortunately, many investigations are conducted by people who have no methodical approach at hand to lend credibility to their efforts. A poorly conducted enquiry will result in unreliable results along with claims of a “cover up”. The original problem is then compounded by these additional problems that may leave the organization vulnerable to claims and civil action as well as causing unwelcome embarrassment.

To ensure sensitive risks are properly investigated and addressed, this book has developed a simple but effective method for carrying out internal investigations based on a BASIC approach. This five step framework will ensure credibility in internal investigations through guidance, examples and an underlying theme of training people to a basic, but effective standard. The book’s basic approach can be used to develop an important new skills-set that will ensure the reader is able to carry out successful investigations, as and when required. Moreover, this BASIC guidance can be used to set clear corporate standards and staff training that can be rolled out across the entire organization.

9780470779682 ▪ Cloth ▪ 214 pages ▪ Dec 2008 ▪ £39.99/ €46/ $65

Auditing for ManagersThe Ultimate Risk Management ToolK. H. Spencer Pickett, Jennifer M. Pickett

Auditing For Managers: The Ultimate Risk Management Tool is an essential resource for busy managers and review teams, setting standards for self-audit, risk management, compliance reviews and formal disclosure reporting. Covering a much overlooked area, it takes the techniques for performing reliable and defensible audit reviews into the general business risk management and controls arena.

9780470090985 ▪ Paper ▪ 366 pages ▪ Dec 2004 ▪ £33.99/€39.10/$55

Audit PlanningA Risk-Based ApproachK. H. Spencer Pickett

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. This book provides the practical guidance and tools to get auditors up to speed quickly with real-world, risk-based approach to auditing.

9780471690528 ▪ Cloth ▪ 304 pages ▪ Feb 2006 ▪ £47.50/€58.40/$70

Auditing the Risk Management ProcessK. H. Spencer Pickett

Auditing the Risk Management Process brings together the latest thinking and guidance on internal control and how it pertains to the audit function to help readers implement effective enterprise risk management throughout all facets of their organizations. Auditing the Risk Management Process deftly illustrates how the growing trend in enterprise risk management affects the responsibilities of both internal and external auditors.

9780471690535 ▪ Cloth ▪ 288 pages ▪ July 2005 ▪ £50/€62.50/$75

Forthcoming

4

IPSAS ExplainedA Summary of International Public Sector Accounting StandardsThomas Muller-Marques Berger

A practical guide to International Public Sector Accounting Standards

As a valuable contribution to the further development and alignment of public sector accounting, this book provides decision-makers in the public sector with an overview of the International Public Sector Accounting Standards (IPSAS) and the International Public Sector Accounting Standards Board (IPSASB). Opening with a thorough description of the structure and organization of the IPSASB, the book goes on to give an overview of the principles of such key topics as the accrual basis of accounting as against cash basis, the history, scope and authority of IPSAS as well as the standard-setting procedures. Additionally the various measurement bases (cost, present value, fair value) are introduced. A special focus of the book is on the implications of the current financial crisis on public sector accounting.

In the main section of the book each IPSAS (including the recently published Exposure Drafts) is presented in brief, focusing on the core content of the relevant standard.

9780470683927 • Cloth • 208 pages • Sept 2009 • £39.99/ €46/ $65

A Pocket Guide to Risk MathematicsKey Concepts Every Auditor Should KnowMatthew Leitch

This uniquely accessible, breakthrough book lets auditors grasp the thinking behind the mathematical approach to risk without doing the mathematics.

Risk control expert and former Big 4 auditor, Matthew Leitch, takes the reader gently but quickly through the key concepts, explaining mistakes organizations often make and how auditors can find them.

Spend a few minutes every day reading this conveniently pocket sized book and you will soon transform your understanding of this highly topical area and be in demand for interesting reviews with risk at their heart.

The concepts are explained in sequence so you always know what you need to know to grasp the next idea. Just start at the beginning.

9780470710524 • Paper • 208 pages • April 2010 • £29.99/ €34.50/ $50

How to be a Successful FrauditorA Practical Guide to Investigating Fraud in the Workplace for internal Auditors and ManagersPeter Tickner

How to be a Successful Frauditor shows how auditors and managers, finding themselves having to investigate a fraud, can conduct successful investigations to ensure their organizations can reduce the risk of fraud, and can maximize their chances of recovering their money.

Drawing on the experiences of the author, including his role in a number of high profile cases at two organizations at the heart of government, the Treasury and the Metropolitan Police the book is peppered with real life examples and case studies of the ‘frauditor’s’ experiences, and lessons learned the hard way.

Readable, and written to de-bunk the mysteries of fraud investigation, this book includes interactive case studies to develop the reader’s skills in effective fraud detection and investigation.

9780470681855 • Cloth • 400 pages • April 2010 • £34.99/ €40.30/ $60

Avoiding Audit PitfallsA Forensic Accountant’s CasebookEmile Woolf

Avoiding Audit Pitfalls offers, for the first time, real case studies covering a comprehensive range of challenges and mistakes that any accountant can make during the course of their career. The book is of universal relevance to auditors globally as the authors focus on everyday mistakes and failures common to auditors in all territories worldwide, rather than going into detail about region-specific regulations and definitions, which would limit its appeal.

It covers audit failures that have led to fraud going undetected – a key topic in this period of increased fraud due to recession – as well as failure to accurately assess a firm’s ability to continue as a going concern, and a range of other examples. It also investigates cases where professional negligence claims have been brought against accountants, as well as exploring disciplinary issues and professional indemnity insurance. With over 45 years combined experience, the unique perspective of two top forensic accountants on these issues is invaluable and will appeal not only to the general accountant/auditor, but also to the qualified/trainee forensic accountant, to lawyers specializing in professional negligence cases involving accountants, and to students studying auditing modules as part of accounting courses.

9780470686676 • Cloth • 256 pages • Aug 2010 • £34.99/ €40.30/ $60

Forthcoming

5

The Audit Committee Handbook5th EditionLouis Braiotta, Trent Gazzaway, Robert Colson, Sridhar RamamoortiMore than ever before, audit committees are accountable for their company’s financials, especially amidst the uncertainties arising from the changing statutory, regulatory, legal, and risk environment for corporations, directors, and officers, as well as the accounting and auditing substance of audit committees’ jobs.

Completely updated to help you operate in this ever-changing environment, The Audit Committee Handbook, Fifth Edition fills the need for an up-to-date reference that helps busy professionals perform their oversight responsibilities

9780470560488 • Cloth • 400 pages • March 2010 £65/ €79.20/ $95

Audit Committee EssentialsCurtis C. Verschoor Providing indispensable and authoritative guidance, Audit Committee Essentials covers the roles and responsibilities of the audit committee and explains why risk management and internal control are so critical and how the audit committee can work to make them even more effective.

Avoiding complex jargon and legalese, this concise yet comprehensive volume emphasizes the oversight of the financial reporting process and related controls as well as the oversight of ethics and the independent and internal audits. It provides a comprehensive overview of audit committee essentials in a concise and readable format.

9780471699590 • Cloth • 236 pages • July 2008 £33.99/€41.70/$50

Cutting Edge Internal Auditingwith CD-ROMJeffrey Ridley Cutting Edge Internal Auditing provides guidance and knowledge for every internal auditor, encouraging each to pioneer new ground in the development of their professional practices in all risk management, control and governance processes.

Serving as an excellent reference guide that develops a pattern of internal auditing now and for the future, this book explores the concept of ‘cutting edge’ internal auditing as an imaginative adventure: demonstrating how this has influenced and will continue to influence the development of professionalism in internal auditing.

Accompanied by a CD ROM containing some of the author’s training slides and seventy case studies, many written by leading internal audit practitioners, this book creates a vision for future cutting edge internal auditing.

9780470510391 • Cloth • 486 pages • May 2008 £37.50/€43.20/$60

Internal AuditEfficiency Through AutomationDavid Coderre Internal Audit: Efficiency through Automation enables auditors to radically improve the effectiveness of their individual audits and the complete audit function through the application of computer-based audit tools and techniques. This practical book is filled with numerous case studies illustrating the power and flexibility of standard and audit-specific software packages and thoroughly discusses relevant topics showing audit managers how to advance the functioning of the audit organization and provides the essential tools to meet the challenges of auditing in today’s business environment.

9780470392423 • Cloth • 250 pages • Dec 2008 • £36.99/€45.90/$55

Auditing LeadershipThe Professional and Leadership Skills You NeedBrian D. Kush Auditing Leadership is the only book written for auditors that presents practical tips, insights, and ideas on becoming a leader in the profession. Shedding light on the industry jargon of FASBs, IASBs, etc., this guide specifically discusses the so-called “soft skills” often overlooked in order to become a leader in the audit profession. Filled with expert advice that mean the difference between being a good auditor and transforming into an auditing leader, this book equips auditors to relate to the daily interpersonal and leadership challenges in their role.

9780470450017 • Cloth • 238 pages • Aug 2009 • £33.99/ €41.70/ $50

Brink’s Modern Internal AuditingA Common Body of Knowledge, 7th EditionRobert Moeller Today’s internal auditor is responsible for creating higher standards of professional conduct and for greater protection against inefficiency, misconduct, illegal activity, and fraud. Now completely revised and updated, Brink’s Modern Internal Auditing, Seventh Edition is a comprehensive resource and reference book on the changing world of internal auditing, including new coverage of the role of the auditor and internal control. An invaluable resource for both the new and seasoned internal auditor, the Seventh Edition provides auditors with the body of knowledge needed in order to be effective.

9780470293034 • Cloth • 792 pages • £125/€154.20/$185

Public Sector AuditingIs it Value for Money?John Bourn Drawing on 20 years of experience as Comptroller and Auditor General, and head of the United Kingdom National Audit Office, Public Sector Auditing: Is it Value for Money? is Sir John Bourn’s own account of the role and influence value for money auditing has in holding governments to account and in helping public bodies improve the ways in which they deliver services.

This book is relevant for people working both the public and private sectors, and should be essential reading for the staff of public sector audit institutions around the world, as well as commercial accountancy firms and students of accountancy, politics, economics and public management.

9780470057223 • Cloth • 426 pages • £27.99/€32.20/$40

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Internal Controls Policies and ProceduresRose Hightower Internal Controls Policies and Procedures is a complete collection of documents that summarize the regulations that are part of corporate governance. Demonstrating ways to build up a company’s internal control program, this how-to reference, written in simple language, is available in both book and url download and thoroughly covers for controllers and accounts’ payable managers the many regulations that require internal control validation.

9780470287170 • Paper • 272 pages • Oct 2008 • £55/€66.70/$80

Accounting and Finance Policies and Procedures Rose Hightower This book is a collection of documents which incorporates a consistent interpretation of U.S. Generally Accepted Accounting Principles (GAAP) into policies and procedures. It is a how-to book that shows the process for establishing a policy and procedure program. It is intended as a reference with specific sections, serving as a communication tool for effectively running operations between departments and divisions. The topical areas included are those prime business areas where accounting policy and process are typically required.

9780470259627 • Paper • 336 pages • May 2008 • £55/€66.70/$80

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