Audit Committee Reporting: A Guide for Internal Auditing

How does internal auditing deliver clear messages to the audit committee messages that support good governance and deliver on internal auditing s mission? Audit Committee Reporting: A Guide for Internal Auditing helps readers not only to answer this question, but also to fashion a comprehensive approach to audit committee reporting.

Author Sally Cutler draws on her years of consultation with and training for internal audit departments large and small plus up-to-date research to present common and best practices. Furthermore, the practices are aligned with professional guidance from various sources, including The IIA s International Professional Practices Framework (IPPF).

This handbook:
Covers reporting on internal audit planning, results of audits, issue tracking, investigations, and internal audit operations.
Includes reporting that educates and contributes to organizational strategy.
Offers clear explanations, insightful strategies, and examples that are supported by exhibits and discussions of emerging practices.

Frauds and governance failures have had an impact on organizations of every type and at every level. This handbook will be of interest to those in publicly traded companies who face regulatory and stockholder pressures, as well as privately held, not-for-profit, and governmental organizations that similarly need to assure stakeholders that their risks are assessed and managed and their internal controls are sound and functional.

Sally F. Cutler is the president of Word-Wrights Incorporated. She consults with and provides training for internal audit departments worldwide and has done so since 1989. She also is a member of the faculty of The Institute of Internal Auditors (IIA s) Vision University, which provides executive development for chief audit executives, and leads The IIA seminar Effective Writing for Auditors.

Cutler s expertise is in document design, reporting processes, and writing quality. She holds a Bachelor of Arts summa cum laudefrom the State University of New York at Albany and a master s degree in writing from Syracuse University, where she served as adjunct faculty from 1985 through 2003.

Previous publications include Designing and Writing Message-based Audit Reports, published by The IIA in 2001. She also writes a quarterly column for New Perspectives on Healthcare Risk Management, Control and Governance, the journal of The Association of Healthcare Internal Auditors.