<p>The original edition of Implementing the Professional Practices Framework was written to provide internal auditors with guidance on how to put into practice the set of International Standards for the Professional Practice of Internal Auditing, which had been issued over a period from December 2000 to October 2001. Since the original issuance of these Standards, the practices of external and internal auditing have gone through a period of the most intense scrutiny and change in their respective histories. Yet the Professional Practices Framework and particularly the Standards have held up well. The principles and concepts underlying the Framework and the Standards have proven a solid foundation for the internal auditing profession. Who would have predicted back in 2000 the significant role internal auditing would so quickly come to play in organizational governance? Who could have foreseen the impact on internal audit practice in the U.S. of section 404 of the U.S. Sarbanes-Oxley Act of 2002? The information in this handbook is designed to serve as a practical guide for applying the Professional Practices Framework. This crash course outlines the specific actions auditors must take to comply with the Standards. In doing so, it reviews basic information on the essential elements required for providing effective internal audit services, discusses in depth those elements representing significant change, and provides specific tools and techniques for achieving compliance.</p>

Implementing the Professional Practices Framework, Second Edition (The Iia Research Foundation Handbook Series)

Business & Money

CCSA

Urton Anderson

PH.D.

CGAP and Andrew Dahle

Accounting

The IIA Research Foundation

<p>This updated edition provides internal auditors with guidance on how to put into practice The IIA s International Professional Practices Framework (IPPF). It represents a major restructuring of the earlier works, reflecting the new IPPF and Internal Audit Mission Statement, which came out in 2015 and introduced the Core Principles and Implementation Guides. It reflects the 2017 revision to the International Standards for the Professional Practice of Internal Auditing and looks at internal audit application of the IPPF through a maturity model lens and from the perspective of small audit departments. This useful guide serves as a crash course, outlining the specific actions auditors must take to conform with the Standards and the other elements of the IPPF. It provides: Further explanations of meanings behind the principles-based Standards Practical tools and techniques for delivering high-quality internal audit services Examples of leading practices in implementing the Standards and best practice internal auditing Discussion of trends and various points of view on topics core to the profession The internal audit profession is at new heights of organizational investment and stature. Its importance is widely recognized by boards, audit committees, and management. The fact that the profession has one global set of standards, united across the world, that have been embraced by many regulators, legal systems, and governance bodies shows the strength of this foundation. An Online Toolkit is included with the purchase price of the book.</p>

Applying the International Professional Practices Framework, 4th Edition

PhD CIA CRMA

Andrew J. Dahle

CIA CRMA CPA

The Internal Audit Foundation

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