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Internal Audit
by David CoderreInternal Audit: Efficiency Through Automation teaches state-of-the-art computer-aided audit techniques, with practical guidelines on how to get much needed data, overcome organizational roadblocks, build data analysis skills, as well as address Continuous Auditing issues. Chapter 1 CAATTs History, Chapter 2 Audit Technology, Chapter 3 Continuous Auditing, Chapter 4 CAATTs Benefits and Opportunities, Chapter 5 CAATTs for Broader Scoped Audits, Chapter 6 Data Access and Testing, Chapter 7 Developing CAATT Capabilities, Chapter 8 Challenges for Audit,
Internal Audit Leadership: Elevating the Internal Audit Function to Accelerate Value
by Patricia KaimWith an emphasis on value creation and leadership, this book will help organizations around the globe to build stronger internal audit functions, highlighting the latest risks including COVID-19 and the most cutting-edge tools to assess them. As environmental risks grow in number and complexity, and organizational resources become more constrained, the need to maximize both efficiency and effectiveness in internal auditing (IA) has never been greater. International IA expert Patricia Kaim leverages nearly 30 years’ experience to offer real-world solutions to a range of IA issues, including how to: • audit key major areas, such as organizational culture, diversity and inclusion, fraud, blockchain, and cyber risk • design first-class continuous monitoring • improve stakeholder management and add value to a range of auditing activities • increase audit speed without compromising on quality • develop high-performing IA teams with high agility, emotional intelligence, and morale Auditors, audit executives, and quality assurance professionals in business and government will gain a new understanding of how to add value to their organizations, and a toolkit of best practices in IA design, management, analytics, and more.
Internal Audit Practice from A to Z (Security, Audit and Leadership Series)
by Patrick Onwura NzechukwuInternal Audit Practice from A to Z addresses the practice of internal auditing using GAAS (Generally Accepted Auditing Standards), GAGAS (Generally Accepted Government Auditing Standards) and International Standards for the Professional Practice of Internal Auditing (Standards)-IPPF, International Standards Organization (ISO), International Standards of Supreme Audit Institutions (ISSAI), International Standards on Auditing (ISA) as enunciated by the Institute of Internal Auditors (IIA), International Organization of Standardizations (ISO), International Organization of Supreme Audit Institutions (INTOSAI), Government Accountability Office (GAO) & International Federation of Accountants (IFAC). Unique in that it is primarily written to guide internal auditors in the process and procedures necessary to carry out professionally accepted internal audit functions, the book includes everything necessary to start, complete, and evaluate an internal audit practice, simplifying the task for even non-professionals. Internal Audit Practice from A to Z features A rich array of forms, figures, tables, and reports, making it a practical, hands-on book Provides comprehensive content that contains all the practical guidance necessary to start, complete, and evaluate an internal audit practice Details on how to ensure quality on internal audit function through peer review Current international standards for the professional practice of internal auditing and other relevant standards for reference Checklists for all practice procedures as well as a checklist of the internal control of virtually all aspects of business function A blend of professional practice with theory. Internal Audit Practice from A to Z is comprehensively rich, global reference is a must for public, private, NGOs, institutions—every organization.
Internal Audit Quality
by Sally-Anne PittDeliver increased value by embedding quality into internal audit activitiesInternal Audit Quality: Developing a Quality Assurance and Improvement Program is a comprehensive and authoritative guide to better practice internal auditing. Written by a global expert in audit quality, this guide is the first to provide complete coverage of the elements that comprise an effective internal audit quality assurance and improvement program. Readers will find practical solutions for monitoring and measuring internal audit performance drawn from The IIA's International Standards for the Professional Practice of Internal Auditing, and complemented by advice and case studies from leading audit practitioners from five different continents.Major corporate and financial collapses over the past decade have challenged the value of internal audit. With an increased focus on internal audit's role in good governance, management is increasingly demanding that internal audit provides assurance of the quality of its own activities. The IIA standards provide a framework for audit quality in the form of mandatory guidance . Recent research indicates that the majority of internal audit functions do not fully comply with the standards and, as a result, are not servicing the needs of their organizations as well as they might. Internal Audit Quality offers a roadmap to internal audit quality, providing readers the guidance they need to:Embed quality into all elements of internal audit from strategic and operational planning down to day-to-day tasksCreate well-defined internal audit programs and proceduresIndependently self-assess internal audit quality and performanceConform with the IIA standards and better practiceProvide assurance over internal audit efficiency and effectivenessDeliver value by meeting stakeholder expectationsAs a key component of good governance, internal audit is on the rise. The days of retrospective, compliance-focused auditing is a thing of the past. Organizations expect more of internal audit, and many internal audit activities are accepting the challenge. Rather than relying on audit supervision and external assessments, modern auditors are embedding quality into audit activities to create effective programs. For the auditor looking to distinguish themselves as leading edge, Internal Audit Quality provides the guidance that enables the right work, at the right time, in the right way.
The Internal Auditing Handbook
by K. H. PickettThe first edition of The Internal Auditing Handbook received wide acclaim from readers and became established as one of the definitive publications on internal auditing. The second edition was released soon after to reflect the rapid progress of the internal audit profession. There have been a number of significant changes in the practice of internal auditing since publication of the second edition and this revised third edition reflects those changes. The third edition of The Internal Auditing Handbook retains all the detailed material that formed the basis of the second edition and has been updated to reflect the Institute of Internal Auditor's (IIA) International Standards for the Professional Practice of Internal Auditing. Each chapter has a section on new developments to reflect changes that have occurred over the last few years. The key role of auditors in reviewing corporate governance and risk management is discussed in conjunction with the elevation of the status of the chief audit executive and heightened expectations from boards and audit committees. Another new feature is a series of multi-choice questions that have been developed and included at the end of each chapter.This edition of The Internal Auditing Handbook will prove to be an indispensable reference for both new and experienced auditors, as well as business managers, members of audit committees, control and compliance teams, and all those who may have an interest in promoting corporate governance.
Internal Control/Anti-Fraud Program Design for the Small Business
by Steve DawsonA how-to guide to small business anti-fraud protection and internal control Internal Control/Anti-Fraud Program Design for the Small Business is a practical guide to protection for businesses NOT subject to the Sarbanes-Oxley Act. Written by an expert with three decades of forensic investigation experience, this book is geared specifically toward private, non-public small businesses and their unique needs in the realm of fraud protection. Covering all elements of an internal control structure applicable to the small business community, this guide provides a step-by-step roadmap for designing and implementing an effective, efficient internal control structure/anti-fraud program tailored to your business's particular needs. Case studies are used throughout to illustrate internal control weaknesses and the fraud that can result, and follow-up analysis describes the controls that would have reduced the probability of fraud had they been in place. You'll learn how to analyze your company's internal control issues, and implement a robust system for fraud prevention. Guidance toward Sarbanes-Oxley compliance is readily available, but there is little information available for the many businesses not subject to the act --until now. This book is the step-by-step guide for instituting an internal control program tailored to your small business. Understand the five elements of internal control Avoid gaps in protection with relevant controls Design the ultimate anti-fraud program Implement internal control tailored to your needs The majority of small business owners simply do not know the elements of or implementation process involved in internal control, and Sarbanes-Oxley guidelines don't necessarily scale down. Internal Control/Anti-Fraud Program Design for the Small Business helps you design and install the internal control/anti-fraud protection your business needs.
Internal Control Audit and Compliance: Documentation and Testing Under the New COSO Framework (Wiley Corporate F&A)
by Lynford GrahamEase the transition to the new COSO framework with practical strategy Internal Control Audit and Compliance provides complete guidance toward the latest framework established by the Committee of Sponsoring Organizations (COSO). With clear explanations and expert advice on implementation, this helpful guide shows auditors and accounting managers how to document and test internal controls over financial reporting with detailed sections covering each element of the framework. Each section highlights the latest changes and new points of emphasis, with explicit definitions of internal controls and how they should be assessed and tested. Coverage includes easing the transition from older guidelines, with step-by-step instructions for implementing the new changes. The new framework identifies seventeen new principles, each of which are explained in detail to help readers understand the new and emerging best practices for efficiency and effectiveness. The revised COSO framework includes financial and non-financial reporting, as well as both internal and external reporting objectives. It is essential for auditors and controllers to understand the new framework and how to document and test under the new guidance. This book clarifies complex codification and provides an effective strategy for a more rapid transition. Understand the new COSO internal controls framework Document and test internal controls to strengthen business processes Learn how requirements differ for public and non-public companies Incorporate improved risk management into the new framework The new framework is COSO's first complete revision since the release of the initial framework in 1992. Companies have become accustomed to the old guidelines, and the necessary procedures have become routine – making the transition to align with the new framework akin to steering an ocean liner. Internal Control Audit and Compliance helps ease that transition, with clear explanation and practical implementation guidance.
The Internal Law of Religions: Introduction to a Comparative Discipline (ICLARS Series on Law and Religion)
by Burkhard Josef BerkmannComparative law of religions has developed in recent years as a new discipline at the intersection of legal and religious science, of theology and anthropology. This book presents a systematic theoretical basis for this new discipline. While law is mostly associated with the state, many religions also have their own internal law. These internal legal norms are aimed at a particular form of behaviour on the part of believers. They therefore play a particular role in conflicts arising today between certain religious forms of behaviour. The comparison of the internal law of religions serves to establish and explain the commonalities and differences between various religious legal traditions. The religions examined here include: the law of Christian denominations, Jewish law, Islamic law, Hindu law, Buddhist law, and other religious legal systems. The work assesses six current approaches to the comparative law of religions, evaluating their strengths and weaknesses, leading to the development of a new approach. The book discusses the role of religious law in state law and looks to likely future developments. The work will be essential for those interested in the administration of justice and politics, for those professions where intercultural competence is required, and for interreligious dialogue.
The Internal Market and the Future of European Integration: Essays in Honour of Laurence W. Gormley
by Fabian Amtenbrink Gareth Davies Dimitry Kochenov Justin LindeboomThis collection marks the rich legacy of Professor Laurence W. Gormley's scholarship in the field of EU internal market law, providing a definitive critical appraisal of all the key aspects of the internal market, with an emphasis on goods and judicial protection; Professor Gormley's expert fields. Forty chapters deal with constitutional aspects of the EU internal market, the free movement of goods, persons and services, EMU, public procurement and competition law, institutional and procedural dimensions, and the EU's external relations, which includes matters relating to Brexit. The broad theme of the book, reflecting the many interests of Professor Gormley, will appeal to scholars, students and practicing lawyers. Dealing with both classic, foundational aspects of the EU internal market as well as highly topical matters, such as Brexit, this book will be a most welcome addition to every engaged legal scholar's library, thereby celebrating the legacy of a mentor and dear friend.
Internal Self-Determination in International Law: History, Theory and Practice
by Kalana SenaratneInternal self-determination is an under-explored topic in international law. It is popularly understood to be a principle of relatively recent origin, promoting democratic freedoms to populations and autonomy for minority groups within states. It has also been viewed as a principle receiving the support of Western states, in particular. In this first book-length critical study of the topic, the reader is invited to rethink the history, theory and practice of internal self-determination in a complex world. Kalana Senaratne shows that it is a principle of great, but varied, potential. Internal self-determination promises democratic freedoms and autonomy to peoples; but it also represents an idea which is not historically new, and is ultimately a principle which can be promoted for different and conflicting purposes. Written in a clear and accessible style, this book will be of interest to international lawyers, state-officials, minority groups, and students of law and politics.
Internally Displaced Persons and the Law in Nigeria (Routledge Studies on Law in Africa)
by Romola AdeolaThis book examines the national legal frameworks in place for internally displaced people in Nigeria and considers how they can be extended to provide further legal protection. Despite a growing global awareness of the importance of developing solutions to the problem of internal displacement, how that translates to national level response is often under-researched. This book focuses on Nigeria, where conflict and violence continue to drive high levels of displacement. The book begins by examining the definitions and causes of internal displacement in the national context, before considering the state of national law, and the applicability of the Kampala Convention for furthering protection and assistance for internally displaced persons. This book will be of interest to researchers of African studies and internal displacement, as well as to policy makers, civil society organizations, humanitarian actors and other regional and international stakeholders.
International Actors and the Formation of Laws
by Katja Karjalainen Iina Tornberg Aleksi PursiainenThis open access book addresses the discourse that creates, modifies, and reshapes the law, as well as discourse participants. The book focuses on the actors operating in legal regimes and their subtly, bluntly, or even outright aggressive impact on the formation of laws. As the book examines the intersection of domestic, European, international, and even transnational, legal regimes where new law emerges as a product of this discourse, it contributes to the understanding of the mobility of law and contemporary law’s interactive nature. This book provides enlightening examples of diverse legal fields influenced by international, non-domestic actors. It covers a wide range of relevant topics, from financial sanctions to the rights of indigenous peoples, and addresses actors ranging from the European Union and the European Court of Human Rights to disability organizations. By exploring actors, the book stresses their objectives and driving forces behind their efforts to influence law. The book reveals an array of diverging methods used by international actors to influence law. Additionally, the book resonates with Nordic legal tradition and highlights Nordic commitment to rule of law and equality. The authors are members of the Finnish branch of the International Law Association (ILA) and recognized experts in their particular fields and have been afforded freedom to adopt the approach they perceive as best suited to their topic. The book is aimed at a broad range of readers involved in academic research and study; lawyers working in government departments, international organizations, or private practice with an international focus; as well as policy makers and influencers in international organizations, government bodies, and non-governmental organizations.
International Air Carrier Liability: Safety and Security
by David Hodgkinson Rebecca JohnstonInternational Air Carrier Liability brings together essential treaties and airline-to-airline agreements on air carrier liability, safety and security, and supplements these with expert commentary and analysis. The examination considers the general regulatory framework of international civil aviation (including the Chicago Convention and related documents) and how the liability regime fits within that framework. The book is divided into three parts: dealing in turn with liability, safety and security, and civil aviation regulation. Part I, for example, provides comment and analysis of the international air-carrier liability regime, how the main liability conventions operate, and the application of these conventions to international carriage by air (passengers, baggage and cargo). Given its subject matter and the universal state party participation in these conventions, this book has truly global application. David Hodgkinson and Rebecca Johnston aim to provide a reference aid for legal practitioners (at law firms, airlines, manufacturers, aviation-related corporations and government departments and agencies), as well as academics, students (undergraduate and post graduate) and government officials regarding treaties, domestic laws and documents concerned with these vital legal issues.
International and Comparative Competition Law
by Maher M. DabbahThis thorough appraisal of competition law and policy from an international and comparative perspective covers the role of different international organisations active in the area, the significance of multinational enterprises and, in particular, the differences between US and EU systems. Taking examples from regions such as Africa, the Middle East and Asia, Maher M. Dabbah looks at the law and policy in developing countries and at a regional level, the internationalisation of competition law and the doctrines of extraterritoriality, bilateral cooperation and multilateral cooperation as well as the relationship between competition and trade policy. The book should prove useful to anyone who is interested in gaining an insight into the international dimension of competition law and policy. It is written in a language and style which make such a complex topic both possible to understand and enjoyable.
International and Comparative Criminal Justice and Urban Governance
by Adam CrawfordCriminal justice has traditionally been associated with the nation state, its legitimacy and its authority. The growing internationalisation of crime control raises crucial and complex questions about the future shape of justice and urban governance as these are experienced at local, national and international realms. The emergence of new international justice institutions such as the International Criminal Court, the greater movement of people and goods across national borders and the transfer of criminal justice policies between different jurisdictions all present novel challenges to criminal justice systems as well as our understandings of criminal justice. This volume of essays explores the implications and impact of criminal justice developments in an increasingly globalised world. It offers cutting-edge conceptual contributions from leading international commentators organised around the themes of international criminal justice institutions and practices; comparative penal policies; and international and comparative urban governance and crime control.
International and Interregional Enforcement of Arbitral Awards: Procedure and Practice in China (China Arbitration Yearbook)
by Yifei LinThis book is the first to systematically illustrate the application of the New York Convention in China in English, integrating theory with practical cases. It covers a wide range of legal doctrines, judicial cases, and theoretical advancements since China became a member of the New York Convention in 1987. This book includes cases, materials, and commentaries concerning the recognition and enforcement of foreign arbitral awards in China throughout the previous 30 years. The book also addresses the mutual recognition and enforcement of arbitral awards between China mainland and Hong Kong, China mainland and Macao, China mainland and Taiwan Region. This book is organized into 6 chapters, providing a thorough research of the fundamental issues related to the enforcement of arbitral awards in China, while also offering guidance on the formalities and processes for applying to the court. This book aims mainly to enable the readers to know objectively and comprehensively how the New York Convention has been applied in China in recent years, and to provide useful information to international practitioners and academics regarding the enforcement of international and interregional arbitral awards in China. This book will serve as a valuable resource for such as lawyers and arbitrators, as it offers concise guidelines to effectively and successfully navigate arbitration proceedings. Alongside this, academics will find this book to be an excellent source of analysis in the field.
International Anti-Money Laundering and Soft Law: Approaches to Regulation (The Law of Financial Crime)
by Emmanuel EbikakeAdopting a mixed-methods approach, this book assesses the role of soft law as a technique to repress and prevent money laundering. The consequence of the combination of a non-traditional subject matter with the limitations of traditional international law instruments has meant that lawmakers seeking international solutions to the problems of money laundering have had to innovate. This book addresses two fundamental issues in the context of existing international and domestic responses to the problem of money laundering that have hitherto been neglected. These include the nature of the treaty obligations to criminalise money laundering, and the role of soft law as a technique to regulate it globally. The book concludes that international legal harmonisation and approximation of domestic anti-money laundering law through soft law remains helpful in addressing this pressing problem. The book will be of interest to academics, researchers, and policy-makers working in the areas of Financial Crime, Anti-Money Laundering Law, Regulation, International Soft Law, and Comparative Law.
The International Application of FIDIC Contracts: A Practical Guide
by Donald CharrettFIDIC contracts are the most widely used contracts for international construction around the world and are used in many different jurisdictions, both common law and civil law. For any construction project, the General Conditions of Contract published by FIDIC need to be supplemented by Particular Conditions that specify the specific requirements of that project. The International Application of FIDIC Contracts: A Practical Guide provides readers with detailed guidance and resources for the preparation of the Particular Conditions that will comply with the requirements of the applicable laws that apply to the site where the work is carried out, and for the governing law of the contract, for a number of the jurisdictions in which FIDIC contracts are used. This book is essential reading for construction professionals, lawyers and students of construction law.
International Approaches to Hydrocarbon Development in Disputed Zones: Unitization and Unit Operating Agreements
by Eduardo G. Pereira Marianthi Pappa Damilola S. OlawuyiThis book analyses the legal obstacles associated with the advancement of unitization processes and procedures at an international level.Using case studies in international (cross-border) unitization and joint development agreements, the book uses regional examples from the Americas, Europe, Africa and the Middle East. It also touches upon case studies related to ongoing disputes from the South China Sea, Mediterranean Sea and Gulf of Guinea. Focusing on best practices which have influenced the development of the unitization concept, the book looks at the formulation of different models and agreements, and their potential impact on unexplored hydrocarbon resources, particularly in cases where unitization is necessary.The book will be of interest to practitioners, scholars and students in the field of natural resource law, international law and unitization.
International Arbitration: Three Salient Problems (Hersch Lauterpacht Memorial Lectures #24)
by Stephen M. Schwebel Luke Sobota Ryan MantonThe vitality or, alternatively, vitiation of the international arbitral process remains a pressing subject. The explosion of inter-State, investor-State, and international commercial arbitration in recent years magnifies the importance of the subject. This second edition combines the historical analysis of the first edition with a survey of the continued salience and contemporary developments for each of the three problems identified: (i) the severability of the arbitration agreement; (ii) denial of justice (and now other possible breaches of international law) by governmental negation of arbitration; and (iii) the authority of truncated international arbitral tribunals. The international arbitral process continues to be fortified against unilateral attempts to derail it and, to that end, this book will be a valuable guide for practitioners and scholars alike.
International Arbitration Discourse and Practices in Asia (Law, Language and Communication)
by Vijay K. Bhatia Maurizio Gotti Azirah Hashim Philip Koh Sundra RajooInternational business exchanges between and with Asian countries have increased enormously over the last few years. As a natural consequence, this has brought about an increasing number of trade disputes that are being resolved through arbitration as an effective alternative to more expensive litigation. This volume offers a variety of perspectives on this important international dispute resolution practice in Asia. Essentially interdisciplinary in approach, it brings together specialists in law, international commercial arbitration and discourse analysis. The contributing authors include practitioners as well as academics. Together they explore the interrelations between discourses and practices in the field of arbitration in Asia. The work also investigates the extent to which the ‘integrity’ of arbitration principles, typical of international commercial arbitration practice, is maintained in various Asian contexts. The authors focus particularly on arbitration norms and practices as they are influenced by local juridical, cultural and linguistic factors. The book will be a valuable resource for academics and practitioners working in the areas of arbitration and dispute resolution, as well as researchers with an interest in language, communication and discourse analysis.
International Arbitration: A Handbook (Dispute Resolution Guides)
by Phillip CapperThis essential handbook on international arbitration has been updated to include a new chapter on investment treaty arbitration, detailing the kind of investments which are covered by investment treaties, persons to whom investment treaties apply, the rights commonly provided under investment treaties, ICSID arbitration and commonly encountered issues and practical considerations. Other additions to the latest edition include: multi-tiered arbitration clauses, confidentiality, interim measures and consumer arbitration.
International Aspects of Succession (Routledge Revivals)
by Gareth MillerThis title was first published in 2000: The great mobility of people and capital in the world today means that the likelihood of a person acquiring and dying with assets in more than one jurisdiction is probably greater than ever. As a result an English lawyer is now more and more likely to encounter a multinational estate. This book aims to examine the international aspects of succession primarily from the perspective of an English lawyer, but utilizing in addition to English cases and materials, cases and materials from other common law jurisdictions, particularly, Australia, Canada and New Zealand. The body of case law and materials from these jurisdictions forms a valuable resource for dealing with common problems. They also form the basis for an evaluation of developments in the subject generally and the possible impact of conventions designed to achieve uniformity in the rules of private international law relating to succession. This examination will be of interest to practitioners as well as to those concerned with the subject in an academic environment.
International Authority and the Responsibility to Protect
by Anne OrfordThe idea that states and the international community have a responsibility to protect populations at risk has framed internationalist debates about conflict prevention, humanitarian aid, peacekeeping and territorial administration since 2001. Anne Orford situates the 'responsibility to protect' concept in a wider historical and jurisprudential context, demonstrating that the appeal to protection as the basis for de facto authority has emerged at times of civil war or revolution - the protestant revolutions of early modern Europe, the bourgeois and communist revolutions of the following centuries and the revolution that is decolonisation. This history, from Hobbes to the UN, of the resulting attempts to ground authority on the capacity to guarantee security and protection is essential reading for all those seeking to understand, engage with, limit or critique the expansive forms of international rule authorised by the responsibility to protect concept.
International Aviation Labour Law (Routledge Research in Air and Space Law)
by Andrea TrimarchiInternational Aviation Labour Law explores the status quo of the international regulation of labour and employment within the air transport industry and provides a detailed analysis of the regulatory endeavours undertaken at the international, European and domestic level to harmonise aviation labour regulations and ensure adequate labour standards for aircrew members. Offering an original insight into the regulation of labour in the aviation sector and airline industry, it analyses regulatory endeavours undertaken at the international, European and domestic level, exploring the main challenges arising from non-uniform and fragmented regulation of labour standards in the air transport sector. In particular, it investigates whether aviation labour regulations are sufficiently harmonised at an international level to ensure adequate labour standards for aircrew members. Key concerns relating to aviation labour are dealt with from a regulatory and practical perspective, and the current normative gaps are examined in view of potential future regulatory trends and solutions via a thorough analysis of the applicable legislation, landmark court decisions and the use of practical examples, to provide an overview of the various nuances of the topic. The book identifies and explore the main implications and repercussions of regulatory asymmetry and highlights the critical role of labour for air transport and how discrepancies in labour regulation may affect the practice of flying and the essence of aviation safety. It emphasises a strong need for international regulatory coordination and is a key reference for a varied audience of students, academics, professionals and rule-makers involved in the air transport arena and for all those who have an interest in the regulation of labour and employment in aviation.