File #2864: "2020_Book_QualityOfInternalAuditingInThe.pdf"

2020_Book_QualityOfInternalAuditingInThe.pdf

Text

1|Acknowledgement|6
1|Introduction|7
1|Contents|11
1|Part I: Theoretical Aspects of Assessment and Evaluating as an Internal Audit Process|13
2|Chapter 1: Essential Characteristic of the Control Assessments, Incl. Internal Audit Evaluation|14
2|Chapter 2: Specificities and Characteristics of the Assessment Bases in the Context of Internal Audit|23
2|Chapter 3: Types of Control Assessments Applied in Control Practice|33
2|Chapter 4: Specifics of the Assessment as a Process of Internal Audit Activity|41
1|Part II: Practical Aspects of the Methodology for Evaluating the Internal Audit in the Public Sector|55
2|Chapter 5: Evaluation as a Means of Assessing the Quality, Effectiveness and Efficiency of Internal Audit|56
2|Chapter 6: Evaluation Criteria and Indicators for Quality Assessment of Internal Audit|67
2|Chapter 7: Metric and Non-metric Indicators for Assessing the Quality of Internal Audit in the Public Sector: Specificity and ...|87
2|Chapter 8: Presentation of the Dependence Between the Chosen Internal Audit Approach and the Methods for Assessing the Quality...|113
1|Part III: Empirical Research and Analysis of Current Trends in Internal Audit Quality Assessment|123
2|Chapter 9: Testing of the Value Added Metric of the Internal Audit for the Municipality of Varna for the Period 2011-2016|124
2|Chapter 10: Testing the VAIA Metric Indicator (Value Added of Internal Audit) and Internal Audit Quality Determination for the...|159
2|Chapter 11: Empirical Study of the VAIA Metric (Value Added of Internal Audit) and Determination of the Internal Audit Quality...|176
2|Chapter 12: Empirical Study of the VAIA Metric Indicator (Internal Audit Value Added) and Internal Audit Quality Assessment fo...|191
2|Chapter 13: Applicability of Other Models for Internal Audit Quality Assessment|200
2|Chapter 14: Presentation of the Foreign Practice on the Assessment of the Internal Audit Quality in Public Sector Organizations|224
2|Chapter 15: Problems in Internal Audit Quality Assessment|247
2|Chapter 16: Conclusion|255
1|References|261