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Description
This book is an attempt to provide a useful coverage of the various aspects of internal auditing. It will be useful for the auditors to streamline their audits in a systematic manner, following the illustrative audit programmes, questionnaires, checklists, reports, etc. Some of the salient features of the book are as under:
• Internal Audit vis-a-vis Corporate Governance (like Clause 49 & SOX)
• Specimen Internal Audit Engagement Letter
• Illustrative Internal Audit Programmes
• Specimen Internal Control Questionnaires and Internal Audit Checklists
• Internal Audit Charter
• Specimen Internal Audit Report
• Special purpose Investigations
• Gist of Accounting Standards and Auditing Standards
• Internal Audit Standards
• CARD Checklist
• Specimen Monthly Financial Closing Checklist
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Contents
Chapter 1. Auditing – Nature and Basic Concepts
Chapter 2. Preparation for an Audit
Chapter 3. Internal Audit and Internal Controls
Chapter 4. Audit in CIS Environment
Chapter 5. Engagement Letter
Chapter 6. Internal Audit and Companies (Auditor’s Report) Order
Chapter 7. Internal Audit and Corporate Governance
Chapter 8. Internal Control Questionnaire
Chapter 9. Internal Audit Checklists
Chapter 10. Internal Audit Report
Chapter 11. Management and Operational Audit
Chapter 12. Investigations
Chapter 13. Other Aspects in Internal Audit
Chapter 14. Announcements of the Council Regarding Status of Various
Documents Issued by the Institute of Chartered Accounts of India
Chapter 15. Auditing and Assurance Standards (AAS)
Chapter 16. Accounting Standards
Chapter 17. Code of Ethics
Chapter 18. Miscellaneous Internal Audits
Chapter 19. Illustrative Audit Programmes
Chapter 20. Appendices
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Author Details
Mr. Kamal Gang is an associate member of the Institute of Chartered Accountants of India. He is first class graduate from Deen Dayal Upadhyaya College, University of Delhi. His areas of interest include accounting and auditing. He has contributed articles for Students' Newsletter of ICAI and other professional journals. He has participated at Seminars as a speaker and is an eminent faculty on auditing, teaching students across India at leading coaching institutes. He is also the author of 'Handbook on Company Balance Sheet and Profit & Loss Account', a very well received and widely appreciated book on the subject.
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