Brink's modern internal auditing a common body of knowledge

Content: Brink\'s Modern Internal Auditing
 Contents
 Preface
 PART ONE: FOUNDATIONS OF MODERN INTERNAL AUDITING
 Chapter 1: Significance of Internal Auditing in Enterprises Today: An Update
 1.1 Internal Auditing History and Background
 1.2 Mission of Internal Auditing
 1.3 Organization of this Book
 Note
 Chapter 2: An Internal Audit Common Body of Knowledge
 2.1 What Is a CBOK? Experiences from Other Professions
 2.2 What Does an Internal Auditor Need to Know?
 2.3 An Internal Auditing CBOK
 CBOK Requirements: Importance of Internal Controls CBOK Requirements: Planning and Performing Internal AuditsCBOK Requirements: Organizing and Managing Internal Audit Activities
 CBOK Requirements: Impact of Information Technology on Internal Auditing
 CBOK Requirements: Internal Audit and Enterprise Governance
 CBOK Requirements: Internal Auditor Professional Certifications
 CBOK Requirements: Internal Auditing Professional Convergence
 2.4 Another Attempt: The IIA Research Foundation\'s CBOK
 2.5 Essential Internal Audit Knowledge Areas
 Notes
 PART TWO: IMPORTANCE OF INTERNAL CONTROLS
 Chapter 3: The COSO Internal Control Framework 3.1 Understanding Internal Controls3.2 Revised COSO Framework Business and Operating Environment Changes
 3.3 The Revised COSO Internal Control Framework
 3.4 COSO Internal Control Principles
 3.5 COSO Internal Control Components: The Control Environment
 3.6 COSO Internal Control Components: Risk Assessment
 Risk Identification and Analysis
 Risk Response Strategies
 3.7 COSO Internal Control Components: Internal Control Activities
 Business Process Control Activities
 Types of Transaction Control Activities
 3.8 COSO Internal Control Components: Information and Communication Importance of Using Relevant InformationImportance of Internal Communications
 3.9 COSO Internal Control Components: Monitoring Activities
 3.10 The COSO Framework\'s Other Dimensions
 Chapter 4: The 17 COSO Internal Control Principles
 4.1 COSO Internal Control Framework Principles
 4.2 Control Environment Principle 1: Integrity and Ethical Values
 Affirming Adherence to the Code of Ethics
 Code Violations and Corrective Actions
 4.3 Control Environment Principle 2: Role of the Board of Directors
 4.4 Control Environment Principle 3: Authority and Responsibility Needs 4.5 Control Environment Principle 4: Commitment to a Competent Workforce4.6 Control Environment Principle 5: Holding People Accountable
 4.7 Risk Assessment Principle 6: Specifying Appropriate Objectives
 4.8 Risk Assessment Principle 7: Identifying and Analyzing Risks
 4.9 Risk Assessment Principle 8: Evaluating Fraud Risks
 4.10 Risk Assessment Principle 9: Identifying Changes Affecting Internal Controls
 4.11 Control Activities Principle 10: Selecting Control Activities That Mitigate Risks
 4.12 Control Activities Principle 11: Selecting and Developing Technology Controls