Auditing Leadership


Book Description

How can you start a culture of feedback that improves your organization? Turn to page 27. Want to know the most important word to an auditor? Turn to page 65. Do you train people to interrupt you? Want to stop? Turn to page 106. What is the single biggest opportunity to improve your audit? Turn to page 172. Want to hear about the funnier side of auditing? Turn to the "You Know You Are an Auditor When..." Appendix on page 227. Praise for Auditing Leadership: The Professional and Leadership Skills You Need "From networking to e-mail, from team-building to selling yourself, Brian shows how to create a well-organized and effective working life. Although aimed at auditors, the countless ideas put forth in this book can be used by individuals in every field to grow and become more successful in their chosen careers. In fact, one particular assertion summed up the entire thesis for me: 'success is a mind-set, not a finish line.' Kush offers a multitude of unique and creative suggestions for establishing that mind-set." —Joe Hoyle, Associate Professor of Accounting, University of Richmond, and cofounder, www.CPAreviewforFREE.com "Auditing Leadership is a must-read for new graduates and a solid resource for seasoned professionals. Brian Kush has taken a wide range of best practice advice and distilled it into a fantastic handbook for the auditing profession." —Andrew Prather, CPA, Shareholder Clark Nuber PS "Brian's book takes you beyond the technical skills of auditing to help you become both a professional and a leader. The scope of topics covered is impressive, from e-mail communications to accountability to planning your future. The book includes sound, actionable advice that will benefit auditors at all stages of their careers, from staff to partner." —Louise M. Peabody, CPA, Member Watkins Meegan, LLC




Auditing for Environmental Quality Leadership


Book Description

Many of the best and most successful companies are no longer content to do the minimum required to achieve compliance with environmental regulations. Instead, a new standard of environmental excellence has arisen. A high-quality environmental system is now seen both as a means to regulatory compliance and as a very cost-effective way of increasing the efficiency and effectiveness of operations in general. In this way, the environmental audit often serves as a significant driver for improvement within the overall management system. Auditing for Environmental Quality Leadership details these new techniques and practices in environmental auditing and shows how their place in a Total Quality Environmental Management System can help companies achieve environmental excellence and a competitive advantage. Sponsored by the Environmental Auditing Roundtable, this book covers the major topics in defining, conducting, assessing, and improving an environmental audit. Unique in its breadth and depth of coverage, this book includes: Comprehensive treatment of environmental auditing by recognized leaders in the field Application of Total Quality Environmental Management methods to develop efficient environmental auditing programs that delve into root causes and sort out what adds value from what does not Analysis of the movement toward standardization of environmental auditing principles and practices, including such timely international issues as efforts to produce North American standards, the European Eco-label and Audit scheme, and the International Standard Organization's ISO 9000 and 14000 series Examination of innovative auditing programs developed by leading corporations and trade organizations, including Allied Signal, Union Carbide, Lockheed, and many others Latest methods of information management technology and automated auditing for assembling, auditing, and reviewing environmental data Because of its thorough, authoritative examination of the issues, illuminating case studies, and wealth of practical guidance, environmental professionals and corporate and government managers will find Auditing for Environmental Quality Leadership essential reading on this crucial topic. Auditing for Environmental Quality Leadership Beyond Compliance to Environmental Excellence To meet the challenges of regulatory compliance, international standards, and the need to "work smarter" in today's marketplace, greater emphasis is being placed on environmental auditing—especially among the most forward-looking companies. In this book, you will find a comprehensive presentation of the entire field of environmental auditing by leading experts in the field. It covers the latest practices and shows, through specific case studies, how major corporations are applying them to achieve environmental excellence and competitive advantage. Sponsored by the Environmental Auditing Roundtable, this book covers the major procedures used in defining, conducting, assessing, and improving an environmental auditing program. Such timely and important subjects as Total Quality Environmental Management, the internationalization of standards, and the use of information technology are clearly presented and explored. Auditing for Environmental Quality Leadership will give managers, consultants, and environmental professionals authoritative guidance in this increasingly important field.




Leading the Internal Audit Function


Book Description

While the Institute of Internal Auditors (IIA) has provided standards and guidelines for the practice of internal audit through the International Professional Practice Framework (IPPF), internal auditors and Chief Audit Executives (CAEs) continue to experience difficulties when attempting to balance the requirements of the IPPF with management expe




Auditing Information and Cyber Security Governance


Book Description

"A much-needed service for society today. I hope this book reaches information managers in the organization now vulnerable to hacks that are stealing corporate information and even holding it hostage for ransom." – Ronald W. Hull, author, poet, and former professor and university administrator A comprehensive entity security program deploys information asset protection through stratified technological and non-technological controls. Controls are necessary for counteracting threats, opportunities, and vulnerabilities risks in a manner that reduces potential adverse effects to defined, acceptable levels. This book presents a methodological approach in the context of normative decision theory constructs and concepts with appropriate reference to standards and the respective guidelines. Normative decision theory attempts to establish a rational framework for choosing between alternative courses of action when the outcomes resulting from the selection are uncertain. Through the methodological application, decision theory techniques can provide objectives determination, interaction assessments, performance estimates, and organizational analysis. A normative model prescribes what should exist according to an assumption or rule.







Lean Auditing


Book Description

"How can you argue with the core principles of Lean, that you focus on what provides value to your customer and eliminate work that is not necessary (muda)? Internal auditors need to understand not only who their primary customers are, but what is valuable to them - which in most cases is assurance that the risks that matter to the achievement of objectives are properly managed. We need to communicate what they need to know and not what we want to say. This incessant focus on the customer and the efficient production of a valued product should extend to every internal audit team. How else can we ensure that we optimize the use of our limited resources to address the dynamic business and risk environment within which our organizations operate?" Norman Marks, GRC Thought Leader Using lean techniques to enhance value add and reduce waste in internal auditing Lean Auditing is a practical guide to maximising value and efficiency in internal audit through the application of lean techniques. It is an ideal book for anyone interested in understanding what progressive, value adding audit can be like. It is also ideal for anyone wondering whether audit activities can be streamlined or better co-ordinated with other activities. The book contains practical advise from the author's experience as CAE of AstraZeneca PLC; from his work as a consultant specializing in this field; as well as insights from leading CAEs in the UK, US and elsewhere. In addition, there are important insights from thought leaders such as Richard Chambers (IIA US) and Norman Marks (GRC thought leader) and Chris Baker (Technical Manager of the IIA UK). Increasing pressure on resources is driving a need for greater efficiency in all areas of business, and Internal Audit is no exception. Lean techniques can help streamline the workflow, but having only recently been applied to IA, lack the guidance available for other techniques. Lean Auditing fills this need by combining expert instruction and actionable advice that helps Internal Auditors: Benchmark their efficiency against lean ways of working Understand warning signs of waste and lower added value Understanding practical ways of working that improve added value and reduce waste Gain confidence about progressive ways of working in internal audit Understand how improved ways of working in audit can positively impact the culture of the wider organization One of the keys to the lean audit is finding out exactly what the stakeholder wants, and eliminating everything else. Scaling back certain operations can delineate audit from advisory, and in the process, dramatically improve crucial outcomes. To this end, Lean Auditing is the key to IA efficiency.




Internal Audit Leadership


Book Description

With an emphasis on value creation and leadership, this book will help organizations around the globe to build stronger internal audit functions, highlighting the latest risks including COVID-19 and the most cutting-edge tools to assess them. As environmental risks grow in number and complexity, and organizational resources become more constrained, the need to maximize both efficiency and effectiveness in internal auditing (IA) has never been greater. International IA expert Patricia Kaim leverages nearly 30 years’ experience to offer real-world solutions to a range of IA issues, including how to: audit key major areas, such as organizational culture, diversity and inclusion, fraud, blockchain, and cyber risk design first-class continuous monitoring improve stakeholder management and add value to a range of auditing activities increase audit speed without compromising on quality develop high-performing IA teams with high agility, emotional intelligence, and morale Auditors, audit executives, and quality assurance professionals in business and government will gain a new understanding of how to add value to their organizations, and a toolkit of best practices in IA design, management, analytics, and more.




Global Audit Leadership


Book Description

Leaders across the globe have a common challenge they cannot ignore: CHANGE. This must be embraced and effectively managed to remain relevant and successful in a dynamic operating environment. Embracing change, including technological innovations, collaboration, and timely sharing of information, is paramount to the survival and success of everyone in an ever-changing environment. In times of rapid change, organizations are often forced to adjust their strategic plans. Stakeholders usually need assistance to effectively manage the risks, unprecedented at times, and to capitalize on the opportunities that usually come with change. Change management must be effectively executed to assist in ensuring the viability of the organization. This book provides advice and guidance to assist stakeholders in navigating the challenges and demands of change. It includes insights, measures, and tools that have contributed to my success as a leader in the internal audit profession for 27 years.




Ethics and the Internal Auditor's Political Dilemma


Book Description

This book helps auditors understand the reality of performing the internal audit role and the importance of properly managing ethical standards. It provides many examples of ethical conflicts and proposes alternative actions for the internal auditor. Internal auditors are well-schooled on the IIA Standards, but the reality is that the pressure placed on internal auditors related to execution of work and upholding ethical standards can be very difficult. Regardless of best practice or theory, auditors must be personally prepared to manage through issues they run across.




University Auditing in the Digital Era


Book Description

This book explores how digital transformation is reshaping the manner in which higher education sectors emerge, work, and evolve and how auditors should respond to this challenging and risky digital audit universe in transforming the higher education system. It serves to help professionals to understand the reality of performing the Chief Audit Executive (CAE) role in today’s evolving business economy, specifically in the higher education sector. It compares and contrasts the stated IIA standards with the challenges and realities auditors may face and provides alternative scenarios to gaining a "seat at the table." This book also provides insight into critical lessons learned when executing the CAE role relevant for digitally transforming universities. The main purpose of this study is to rethink the audit culture in the digital era and reveal the key characteristics that are open for improvement so that digitally transforming universities can be audited according to the higher education standards with a digitally supported value-added audit approach. Based on this approach, the audit culture is reassessed considering the digital university conceptual framework and business model. There are two main points to consider for the digital university work environment: traceability and auditability. In this respect, policy recommendations are made for best practices to achieve value-added digital audits in transforming universities. The book has been written from both the reality and academic perspectives of two experienced authors. Sezer is a past CAE, CEO, and long-term senior internal auditor who has worked in the internal audit role for various listed companies, financial institutions, and government entities. Erman has extensive information technology and university accreditation knowledge in the global higher education sector. This brings a blend of value-added approaches to the readers and speaks to issues about understanding and dealing with audit culture and business evolution in digitally transforming organizations along with the requirements for upholding IIA standards. Geared toward the experienced or new CAE, University Auditing in the Digital Era: Challenges and Lessons for Higher Education Professionals and CAEs can be a tool for all auditors to understand some of the challenges, issues, and potential alternative solutions when executing the role of university auditing. In addition, it can be a valuable reference for university administrators and CIOs, as well as academics and all stakeholders related to the higher education sector.