AuditNet® Chief Audit Executive Resources
The IIA defines chief audit executive as any individual employed as the highest level internal auditor in an organization or major business segment. The CAE must report either directly or indirectly to a senior management executive or oversight function, such as an audit committee. The following resources focus on resources to assist the Chief Audit Executive in carrying out their duties.
Articles Guides and More
Guidelines for Hiring the Chief Audit Executive (CAE) from the AICPA
Guidelines on the Responsibilities of Chief Audit Executive from the Treasury Board of Canada
Optimizing the Role of Internal Audit in the Sarbanes-Oxley Era, Second Edition
from Deloitte
Organizational Governance: Guidance for Internal Auditors from Deloitte
The Risk Intelligent Chief Audit Executive from Deloitte
Risk Based Auditing Resources for the CAE includes excellent documents on a risk based approach to internal auditing.
Audit Program Resources for the CAE
Audit Working Papers for the CAE
The Internal Audit Process from A to Z
Audit Committee Resources for the CAE
Audit Management Software
Audit Presentations for the CAE
Audit Reporting Resources for the CAE
Auditing Standards for the CAE
Balanced Scorecard Resources for the CAE
Benchmarking and Best Practice Resources for the CAE
Credit Card Audit Resources for the CAE
Disaster Recovery Resources for the CAE
Expressing an Opinion Resources for the CAE
Flowcharting Resources for the CAE
Web Sites of Interest
ApexAnalytix - software for overpayment recovery, fraud
analysis, continuous monitoring and more. Links to white papers,
newsletters and information about their products and services.
Audit Work Programs
Examples of Audit Work Programs for CAE's (the following are documents from higher education institutions, federal, state and local government and programs available from other public Internet sites. Most of these are available in the basic level audit programs in AuditNet. More audit programs are available to registered users and subscribers.