A Practical Guide to the Art of Internal Audit provides a complete framework of the internal audit process. The book is designed to be used as a guide, giving college students and those seeking a career in internal audit a road map for conducting successful, real-world audits.
The information is presented from the standpoint of the practitioner and emphasizes the “dos” and “do nots” of the process. Readers will learn how to plan and prepare for an internal audit, how to conduct the initial interview, and how to successfully create and implement audit programs.
The book also explains how to perform the actual audit, including collecting and organizing evidence. Students learn about proposing improvements during the exit audit conference, following up on audit corrective actions, and implementing internal control systems such as deviation reporting. The book pays particular attention to the behavior of the auditor and communicating successfully with the auditee.
Unlike many texts, which address internal auditing in a single chapter, A Practical Guide to the Art of Internal Audit gives readers a comprehensive introduction to the subject. The book is written for university-level accounting courses and in depth discussion of internal control systems.
Ahmed Abo-Hebeish is a graduate of Ain Shams University in Cairo, Egypt and California State University, Northridge. Currently, Professor Abo-Hebeish teaches accounting courses at California State University, Pomona and the University of California, Los Angeles. He is a Certified Public Accountant who has over 25 years experience conducting internal audits in the aerospace industry including work with Northrop Grumman and Lockheed Martin. He has published on various accounting issues in both English and Arabic-language journals and has been a regular presenter at the American Accounting Association's national conferences.
Other Cognella titles by Ahmed M. Abo-Hebeish:
A Practical Guide to the Art of Internal Audit (First Edition)