K. H. Spencer Pickett
Hoboken, New Jersey: Wiley, 2010
1088pp, ISBN: 978-0-470-51871-7
The book is a comprehensive guide to audit standards, internal controls, planning and risk analysis, statistical sampling, client interviews and flowcharting. It provides many examples of the application of audit theory by means of case studies and assignments with suggested solutions. The Internal Auditing Handbook also deals with special engagements and topics including computer audits, fraud investigations, establishing an audit function, and training audit staff. It is organized in four major parts that cover theory, techniques, internal audit management, and specialist auditing.