AUDIT COMMITTEE REPORTING: A GUIDE FOR INTERNAL AUDITING

When reporting to the audit committee, internal auditors need to deliver clear messages. This book provides best practices for developing a comprehensive approach to reporting. A valuable resource for every internal audit department library.

How does internal audit deliver clear messages to the audit committee—messages that support good governance and deliver on internal audit’s mission? Audit Committee Reporting: A Guide for Internal Auditing helps readers not only to answer this question, but also to fashion a comprehensive approach to audit committee reporting.

Author Sally Cutler draws on her years of consultation with and training for internal audit departments large and small—plus up-to-date research—to present common and best practices. Furthermore, the practices are aligned with professional guidance from various sources, including The IIA’s International Professional Practices Framework (IPPF).

This handbook:

• Covers reporting on internal audit planning, results of audits, issue tracking, investigations, and internal audit operations
• Includes reporting that educates and contributes to organisational strategy
• Offers clear explanations, insightful strategies, and examples that are supported by exhibits and discussions of emerging practices

This handbook will be of interest to those in publicly traded companies who face regulatory and stockholder pressures, privately held companies, not-for-profit organisations, and governmental organisations.

Every organisation that needs to assure stakeholders that their risks are assessed and managed and their internal controls are sound and functional will find Audit Committee Reporting: A Guide for Internal Auditing to be helpful.