000			04073nam a22005175i 4500
001			978-3-540-70887-2
003			DE-He213
005			20161121231000.0
007			cr nn 008mamaa
008			100301s2008 gw | s |||| 0|eng d
020			_a9783540708872 _9978-3-540-70887-2
024	7		_a10.1007/978-3-540-70887-2 _2doi
050		4	_aHF5601-5688
050		4	_aHF5667-5668.252
072		7	_aKF _2bicssc
072		7	_aKFCM _2bicssc
072		7	_aBUS001040 _2bisacsh
072		7	_aBUS001010 _2bisacsh
082	0	4	_a657 _223
245	1	0	_aInternal Audit Handbook _h[electronic resource] : _bManagement with the SAP®-Audit Roadmap / _cedited by Henning Kagermann, William Kinney, Karlheinz Küting, Claus-Peter Weber.
264		1	_aBerlin, Heidelberg : _bSpringer Berlin Heidelberg, _c2008.
300			_aXXVIII, 610 p. _bonline resource.
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
347			_atext file _bPDF _2rda
505	0		_aConceptual Basis of Internal Audit -- Nature and Content of Audits -- Internal Audit: Meeting Today’s Needs -- Framework of Internal Audit at SAP -- Organizational Structure of GIAS -- Fundamental Principles of the GIAS Approach -- Audit Methods -- Other Services -- The SAP®-Audit Roadmap as a Working Basis for Internal Audit -- General Introduction -- Planning -- Preparation -- Execution -- Reporting -- Follow-Up Phase -- Special Audit Roadmaps -- Examples from Audit Practice at SAP -- Audit Basics -- Selected Financial Audit Topics -- Selected Operational Audit Topics -- Combined Audit Topics -- Business Review -- Global Audits -- SOX Audits -- Revenue Recognition Assurance -- IT Audits -- Special Topics and Supplementary Discussion -- Documentation in Internal Audit -- Cooperation -- Annual Risk-Based Audit Planning -- IT Environment of Internal Audit -- Quality Assurance for Internal Audit -- Escalation Procedure -- Performance Measurement System -- Integrated Cost Management (Cost of Internal Audits) -- Peer Review -- Guest Auditors -- Management of Internal Audit -- Marketing of Internal Audit -- Fraud Prevention -- Services Provided by Internal Audit Relating to the Sarbanes-Oxley Act -- Conclusion -- Conclusion.
520			_aThe "Internal Audit Handbook" is a comprehensive, up-to-date presentation of the tasks and challenges facing internal audit. The handbook is based on the audit work of SAP®'s global internal audit department, which obtained the highest score available, "Generally Conforms," during a quality assessment review performed by the Institute of Internal Auditors. It presents the Audit Roadmap, the process model of internal auditing developed at SAP®, describing all stages of an audit. The in-depth description provides information on issues such as the identification of audit fields, the annual audit planning, the organization and execution of audits as well as reporting and follow-up. The handbook also discusses management-related subjects, e.g. the organizational structure of an internal audit department. Separate chapters are dedicated to special topics like IT or SOX audits. Since the handbook is based on practical experience and gives numerous examples from audit practice it may serve as a guide to internal auditing for persons new in the field as well as provide experienced internal audit professionals with new insights.
650		0	_aBusiness.
650		0	_aAccounting.
650		0	_aBookkeeping.
650		0	_aManagement.
650	1	4	_aBusiness and Management.
650	2	4	_aAccounting/Auditing.
650	2	4	_aManagement.
700	1		_aKagermann, Henning. _eeditor.
700	1		_aKinney, William. _eeditor.
700	1		_aKüting, Karlheinz. _eeditor.
700	1		_aWeber, Claus-Peter. _eeditor.
710	2		_aSpringerLink (Online service)
773	0		_tSpringer eBooks
776	0	8	_iPrinted edition: _z9783540708865
856	4	0	_uhttp://dx.doi.org/10.1007/978-3-540-70887-2
912			_aZDB-2-SBE
950			_aBusiness and Economics (Springer-11643)
999			_c506805 _d506805