More now than ever before, auditing is in the spotlight; legislators, regulators, and top executives in all types of businesses realize the importance of auditors in the governance and performance equation. Previously routine and formulaic, internal auditing is now high-profile and high-pressure! Being an auditor in today's complex, highly regulated business environment involves more than crunching the numbers and balancing the books-it requires ensuring that appropriate checks and balances are in place to manage risk throughout the organization.

Designed to help auditors in any type of business develop the essential understanding, capabilities, and tools needed to prepare credible, defensible audit plans, Audit Planning: A Risk-Based Approach helps auditors plan the audit process so that it makes a dynamic contribution to better governance, robust risk management, and more reliable controls.

Invaluable to internal auditors facing new demands in the workplace, this book is also a "hands-on" reference for external auditors, compliance teams, financial controllers, consultants, executives, small business owners, and others charged with reviewing and validating corporate governance, risk management, and controls.

The second book in the new Practical Auditor Series, which helps auditors get down to business, Audit Planning: A Risk-Based Approach gives new auditors principles and methodologies they can apply effectively and helps experienced auditors enhance their skills for success in the rapidly changing business world.

About the Author

K. H. SPENCER PICKETT is course director in internal auditing at the National School of Government in Berkshire, England. He is in charge of training programs for auditors based on the IIA examinations and various audit skills workshops. He has authored or coauthored several books including Auditing the Risk Management Process, Auditing for Managers: The Ultimate Risk Management Tool, Internal Control: A Manager’s Journey, The Internal Auditor at Work: A Practical Guide to Everyday Challenges, Financial Crime Investigation and Control, and The Internal Auditing Handbook, Second Edition (all from Wiley).

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