Risk-Based Auditing

Phil Griffiths

$75.99

Paperback

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English

Routledge
24 June 2024

Management accounting & bookkeeping; Business strategy; Management of specific areas; Company law; Ergonomics

The role of internal audit is changing. The Sarbanes-Oxley legislation in the US and the Combined Code for Corporate Governance in the UK focused on the need to demonstrate the active management of risks and report on this subject to shareholders. Boards of Directors are therefore increasingly requiring their Internal Audit functions to provide a much higher level of assurance in this regard. Phil Griffiths' Risk-Based Auditing explains the concepts and practice behind a risk-based approach to auditing. He explores the changing environment in both the private and public sectors and the associated legislation and guidance. The book then provides a blueprint for refocusing the internal audit role to embrace risk and to help plan, market, undertake and report a risk-based audit. The text includes a detailed risk-based audit toolkit with 14 sections of tools, techniques and information to enable a risk-based approach to be adopted. This is an essential guide for internal and external auditors seeking to manage the realities of the audit function in the turbulent and fast-changing business environment that has emerged since the end of the last century.

By: Phil Griffiths
Imprint: Routledge
Country of Publication: United Kingdom
Dimensions: Height: 246mm, Width: 174mm,
Weight: 426g
ISBN: 9781032837680
ISBN 10: 1032837683
Pages: 232
Publication Date: 24 June 2024
Audience: College/higher education , General/trade , Primary , ELT Advanced
Format: Paperback
Publisher's Status: Active

Phil Griffiths is founder and Managing Director of Business Risk Management Ltd. A Chartered Accountant, he has over 25 years' experience in internal audit and risk management as a practitioner, advisor and lecturer. Phil specializes in helping Internal Audit functions to implement world-class standards and practices, and in assisting senior management to identify, manage and exploit business risks. He is internationally recognized as an accomplished and charasmatic facilitator and trainer, and as a pioneer of risk-based audit.