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Internal Audit Handbook

Management with the Sap(r)-Audit Roadmap

By: C. Boecker, Z. Keil (Translator), Henning Kagermann (Editor)

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Hardcover | 29 November 2007

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Hardcover
640 Pages

Dimensions(cm)
24.77 x 17.78 x 3.81

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$259.01

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Everything starts with an idea, and this book is no exception. At frst, the various thoughts and discussions were focused on the original intention to "merely" create a job introduction for new Internal Audit employees. Tis plan has since evolved into a comprehensive, up-to-date presentation of the tasks and challenges facing Internal Audit, in a format and on a scale hitherto unrivalled in the market. Tere are very few units in the company that have been subject to such a m- jor change process in recent years as Internal Audit. Tis applies irrespective of company size as corporations adapt to developments in information technology, corporate governance, legal requirements, and global best practices. For large co- porations, the change process typically involves restructuring, expanding, and i- ternationalizing the existing department, while smaller and medium-sized comp- nies face the challenges associated with setting up such a department for the frst time. For this reason, we have not produced this book with a specifc audience or sector in mind. Rather, we have tried to present the idea of Internal Audit so comprehensively that readers can get from it the information they require for their particular situations. Te target audience of this handbook could not be more varied, and we hope that a large cross-section of managers and employees from Internal Audit, compl- ance, risk, and corporate management will beneft from reading it.

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Paperback

Published: 2nd November 2014

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Preamble by the Institute of Internal Auditors	p. V
Foreword	p. VII
Note to Users	p. XI
List of Abbreviations	p. XXI
List of Figures	p. XXV
Conceptual Basis of Internal Audit	p. 1
Nature and Content of Audits	p. 2
General Definition of Audit	p. 2
Definition of Internal Audit	p. 4
Regulatory and Organizational Framework	p. 7
Internal Audit: Meeting Today's Needs	p. 16
The Dynamics of the Operating Environment	p. 16
Reorientation of the Requirements Profile	p. 19
Formulating the General Audit Objectives and Ways of Implementing Them	p. 22
The Charter as Audit Mandate	p. 27
Purpose of the Charter	p. 27
Main Contents of the Charter	p. 29
Tasks of Internal Audit at SAP	p. 29
Organizational Foundation	p. 33
The Charter as Part of Internal Audit's Definition Process	p. 35
Implementing the Audit Mandate	p. 37
Internal Audit as an Independent Audit Body for the Whole Company	p. 37
Internal Audit as a Component of Corporate Governance	p. 40
Internal Audit as a Service Unit	p. 44
Trend toward Audit Management as a Corporate Management Instrument	p. 47
Internal Audit as a Profit Center Organization	p. 51
Internal Audit and the Requirements of SOX	p. 53
Value Added by Internal Audit at SAP	p. 58
Framework of Internal Audit at SAP	p. 60
SAP's Global Audit Approach in the Shape of Global Internal Audit Services (GIAS)	p. 60
Structure of the GIAS Code of Conduct	p. 62
The GIAS Code of Conduct in Detail	p. 65
Examples Illustrating the Effectiveness of the Code of Conduct	p. 69
Organizational Structure of GIAS	p. 72
Organizational Status within SAP	p. 72
Organizational Structure and Responsibilities within GIAS	p. 75
Structure and Tasks of the Regional GIAS Teams	p. 78
Structure and Organization of the Audit Teams	p. 79
Employee Profiles in GIAS	p. 82
Career Paths and Development Potential	p. 85
The Structure of Timesheets in Internal Audit	p. 88
Fundamental Principles of the GIAS Approach	p. 91
Employee Profiles and their Interaction in the Audit Process	p. 91
Attributes of the Process-Based Approach	p. 92
Definition of Audit Content	p. 95
GIAS Target Group Structure	p. 97
Structure and Content of the Audit Universe	p. 101
Audit Challenges in the Global Corporate Environment	p. 104
Basis of an International Orientation	p. 104
Overview of Global Challenges	p. 106
GIAS Integration Model	p. 108
Identifying Audit-Relevant Facts	p. 111
Audit Methods	p. 114
Content Determinants and Formal Determinants	p. 114
Audit Field Structure	p. 117
Introduction	p. 117
Management Audit	p. 119
Operational Audit	p. 123
Financial Audit	p. 127
IT Audit	p. 129
Fraud Audit	p. 135
Business Audit	p. 139
Audit Approaches	p. 142
Audit Categories	p. 150
Audit Types	p. 155
Audit Cycle	p. 159
Cost/Benefit Analysis	p. 162
Other Services	p. 165
Introduction	p. 165
Audit-Related Other Services	p. 167
Cost-Effectiveness Analysis	p. 167
Pre-Investigations	p. 170
Review	p. 172
Implementation Support	p. 175
Non-Audit-Related Other Services	p. 178
Ongoing Support	p. 178
Internal Consulting	p. 180
Project Management	p. 182
The SAP®-Audit Roadmap as a Working Basis for Internal Audit	p. 185
General Introduction	p. 186
Structure and Features of the Audit Roadmap	p. 186
Advantages and Benefits of the Audit Roadmap	p. 189
Planning	p. 192
Content of Scopes	p. 192
Integration and Organizational Structure	p. 192
Templates and How to Use Them	p. 193
Overview of Available Scopes	p. 200
Annual Audit Planning	p. 202
Audit Request	p. 205
Composition and Role of the Audit Team	p. 208
Preparation	p. 211
Audit Announcement	p. 211
Work Program	p. 214
Standard Structure of the Work Program	p. 214
Integration of the Work Program	p. 217
Process Elements: Risks and Internal Controls	p. 218
Other Preparation Activities	p. 219
Obtaining Background Information	p. 219
Specific Training Needs	p. 221
Execution	p. 223
Fieldwork Activities	p. 223
Introduction	p. 223
Main Fieldwork Activities	p. 226
Technical Support	p. 233
Organizational Tools	p. 233
Methodological Tools	p. 235
IT Tools	p. 236
Use of Working Papers	p. 239
Requirements for the Documentation of Fieldwork	p. 239
Structure and Content of Working Papers	p. 241
Referencing of Working Papers	p. 244
Reporting	p. 247
Basics of Reporting	p. 247
Professional Principles	p. 247
Integration into the Audit Roadmap	p. 248
Overview of the Main Report Formats	p. 249
Overview of Report Contents	p. 251
Report Addressees and Distribution	p. 253
Standard Report Package for Audits	p. 255
Audit Report Index	p. 255
Classification	p. 257
Implementation Report	p. 258
Management Summary	p. 261
Board Summary	p. 263
Other Report Formats	p. 266
Memorandum	p. 266
Results Presentation	p. 267
Periodic Reporting	p. 269
Annual Report to the Audit Committee	p. 269
Other GIAS Information Services	p. 270
Follow-Up Phase	p. 272
Basics of the Follow-Up Phase	p. 272
Follow-Up Phase in Detail	p. 274
Status Check	p. 274
Follow-Up Audit	p. 276
Reporting During the Follow-Up Phase	p. 278
Updating the Audit Report	p. 278
Measuring Audit Outcome	p. 280
Special Audit Roadmaps	p. 282
Objectives of Special Audit Roadmaps	p. 282
Audit Roadmap for Fraud Audits	p. 284
Audit Roadmap for Management Process Audits	p. 287
Audit Roadmap for IT Audits	p. 290
Examples from Audit Practice at SAP	p. 295
Introduction	p. 296
Audit Basics	p. 298
Overview of the Audit Process	p. 298
Tools Needed for the Audit	p. 300
Auditor Skills	p. 301
The Right Tone	p. 301
Professional Auditor Conduct	p. 302
Team Work	p. 304
Scopes	p. 305
Selected Financial Audit Topics	p. 307
Analytical Procedures	p. 307
Trade Accounts Receivable Audits	p. 313
Accrued Liabilities Audits	p. 318
Trade Accounts Payable Audits	p. 325
Revenue Audits	p. 329
Selected Operational Audit Topics	p. 333
Purchasing	p. 333
Sales Processes	p. 340
Combined Audit Topics	p. 346
Subsidiary Audits	p. 346
Consulting Project Audits	p. 351
Classification of Consulting Projects	p. 351
Audit Preparation and Execution	p. 353
Special Aspects of Consulting Project Audits	p. 360
License Audits	p. 367
Management Process Audits	p. 372
Basics of Management Process Audits	p. 372
Audit Preparation and Execution	p. 376
Business Review	p. 380
Global Audits	p. 384
SOX Audits	p. 389
Revenue Recognition Assurance	p. 402
IT Audits	p. 409
Basics and System Configuration	p. 409
SAP Workbench Organizer and Transport System	p. 413
Table Access and Logs	p. 418
User Administration	p. 422
Batch-Input Interfaces and Background Processing	p. 426
Special Topics and Supplementary Discussion	p. 431
Documentation in Internal Audit	p. 432
Basics of Documentation	p. 432
Objectives, Requirements, Sources, and Responsibilities	p. 432
Legal Requirements	p. 434
Important Documentation Criteria	p. 435
Documentation Along the Audit Roadmap	p. 437
Cooperation	p. 441
Communication and Information Flow	p. 441
Global Risk Management	p. 444
Integration Overview	p. 444
Risk Management Along the Audit Roadmap	p. 446
Risk Management Audits	p. 447
Internal Audit as Part of the Risk Management Process	p. 449
Global Quality Management	p. 450
Corporate Security Function	p. 454
Management and Supervisory Bodies	p. 455
External Auditors	p. 457
External Institutions and Other Interested Parties	p. 460
Annual Risk-Based Audit Planning	p. 463
Inventory of Possible Audit Topics	p. 463
Identification of Possible Audit Topics	p. 463
Risk Assessment and Audit Inventory	p. 464
Annual Audit Plan	p. 467
Execution Planning	p. 469
Interrelation of Global and Regional Planning	p. 471
IT Environment of Internal Audit	p. 473
Structure of a Global IT Environment of Internal Audit	p. 473
Decentralized Use of IT	p. 473
Central Filing Structure	p. 474
Decentralized Reporting System	p. 476
IT Tools for Data Analysis	p. 477
Globally Integrated IT Solutions	p. 479
Requirements on a Fully Integrated IT Solution	p. 479
Concept for a System Structure of an Integrated IT Solution	p. 480
Proposed Solutions in Terms of Corporate Governance and Compliance	p. 482
Quality Assurance for Internal Audit	p. 485
Quality Assurance in General	p. 485
Definition of Terms	p. 486
GIAS Quality Assurance Structure	p. 488
Process and Documentation	p. 498
Quality Assurance Monitoring	p. 498
The GIAS Quality Assurance Program Compared to the Requirements of the IIA	p. 500
Escalation Procedure	p. 502
Performance Measurement System	p. 508
Basic Principles of an Internal Audit Approach Based on Key Performance Indicators	p. 508
Content, Objectives, and Structure	p. 508
Structure of the Key Performance Indicators	p. 510
General Criteria	p. 510
Selected General Standard Key Performance Indicators	p. 512
Selected Special Key Performance Indicators	p. 513
Overall Audit Statement	p. 513
Audit Survey	p. 519
Follow-Up Rating	p. 522
Benchmarking Structure	p. 525
Structure of a Balanced Scorecard Approach	p. 527
Integrated Cost Management (Cost of Internal Audits)	p. 529
Peer Review	p. 537
Guest Auditors	p. 542
Management of Internal Audit	p. 547
Operational Audit Management	p. 547
Monitoring Audit Management	p. 548
Audit Performance Record as Part of Performance Management	p. 548
Audit Control	p. 550
Marketing of Internal Audit	p. 553
Internal Marketing	p. 553
External Marketing	p. 555
Table of Contents provided by Publisher. All Rights Reserved.

Internal Audit Handbook

Management with the Sap(r)-Audit Roadmap

At a Glance

Hardcover

Shipping

How to return your order

Defective items

You Can Find This Book In

Other Editions and Formats

Paperback

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