Swanson on Internal Auditing
Raising the Bar
By Dan Swanson
Dan Swanson is a prolific writer on many topics relating to internal audit, security and the audit profession. Dan's first book is a compendium of his writing from many different sources including AuditNet®. The book is well organized and has received praise from a number of experts within Dan's network. Because the articles cover a wide variety of topics it is very easy to pick up the book and read the subject that you are interested in or are currently in your project list for the current period. It can also be used for planning audits by reading those areas in your audit plan. The first section of the book covers internal auditing including the professional practice and the IIA one of Dan's previous employers. Part 2 of the book covers IT auditing with practical guidance for auditors involved in projects along these lines. Especially useful are the IT audit checklists. Part 3 covers "making a difference" or how auditors can be change agents. The appendices are documents that have appeared elsewhere including AuditNet and cover various sundry topics. The only criticism I have for this publication is that perhaps adding an accompanying CD would facilitate using the checklists and other material in audit planning and also including an index at the end of the book for quick reference. Other than that I think the book provides value for internal auditors.
JMK 8/11
I