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Implementing the Professional Practices Framework, Second Edition
Product Description The original edition of Implementing the Professional Practices Framework was written to provide internal auditors with guidance on how to put into practice the set of International Standards for the Professional Practice of Internal Auditing, which had been issued over a period from December 2000 to October 2001. Since the original issuance of these Standards, the practices of external and internal auditing have gone through a period of the most intense scrutiny and change in their respective histories. Yet the Professional Practices Framework and particularly the Standards have held up well. The principles and concepts underlying the Framework and the Standards have proven a solid foundation for the internal auditing profession. Who would have predicted back in 2000 the significant role internal auditing would so quickly come to play in organizational governance? Who could have foreseen the impact on internal audit practice in the U.S. of section 404 of the U.S. Sarbanes-Oxley Act of 2002? The information in this handbook is designed to serve as a practical guide for applying the Professional Practices Framework. This crash course outlines the specific actions auditors must take to comply with the Standards. In doing so, it reviews basic information on the essential elements required for providing effective internal audit services, discusses in depth those elements representing significant change, and provides specific tools and techniques for achieving compliance.
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