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The Internal Auditor at Work:
A Practical Guide to Everyday Challenges
by K.H. Spencer Pickett
Reviewed by Jim Kaplan CIA, CFE
E-mail: editor@auditnet.org
What is an auditor and what do they do? This book answers these questions and more as it delves into the attributes required to be an auditor, misconceptions or myths about auditing and then provides a step-by-step approach to what auditors do. The book is designed for “business graduates and others entering the field of internal auditing as well as for seasoned auditors who are looking for ways to expand audit services”. The true value of the book will be for those individuals exploring the field of internal auditing as a career choice. Seasoned auditors would do well to share the “popular misconceptions” section with management as it is “right on the money” regarding management’s and the general public’s view of internal auditing. According to the author these misconceptions include such myths that auditors are risk averse, that we thought to be responsible for issuing procedural guidance, design controls, point fingers, checkers, correctors and, oh yes we are sometimes perceived as “the Terminator”. The Internal Auditor at Work highlights the importance of internal auditing and discusses timely topics such as corporate governance, the role of the audit committee, risk management, Sarbanes-Oxley and more. The author deals with the subject matter in a straightforward manner, which will be easily understood by novice and experienced professional. The only areas that the book does not discuss or reference are the importance of professional certifications or the wealth of audit-related material available online from professional organizations like the IIA (www.theiia.org) and third-party Web sites such as AuditNet (www.auditnet.org). A definite book for those considering a career in auditing as well as a text book for an entry level college audit course.
Published by John Wiley & Sons
ISBN 0471180904
To order the book click on the following: The Internal Auditor at Work: A Practical Guide to Everyday Challenges