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AuditNet Book Review

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Brink’s Modern Internal Auditing 6^th Edition by Robert Moeller

Internal auditing experienced major changes and shifts over the last six decades. Victor Brink, one of the founding fathers of modern internal auditing wrote his first book on internal auditing in 1942. This latest edition, updated by Robert Moeller, deals with the recent profound changes in the profession. There is an entire chapter devoted to evaluating internal controls: Section 404 assessments, which provides guidance for Sarbanes-Oxley review requirements.  Auditors will find increased coverage on corporate governance and internal control frameworks such as COSO. Infrastructure service and support delivery controls are covered recognizing the information technology infrastructure library (ITIL) standards for information systems service-delivery. All internal audit departments should have a standard reference audit book and this edition fits the bill!

Wiley Publishers ISBN 0471677884