Handbook on INTERNAL AUDITING

Chapter 1        Auditing — Nature and Basic Concepts                       

Chapter 2        Internal Audit under Companies Act, 2013                  

Chapter 3        Preparation for an Audit                                                  

Chapter 4        Internal Control                                                                 

Chapter 5        Audit in CIS Environment                                               

Chapter 6        Risk and Enterprise Risk Management (ERM) — An Introduction  

Chapter 7        Establishing Risk Strategy                                               

Chapter 8        Undertaking Risk Assessments                                      

Chapter 9        Engagement Letter                                                            

Chapter 10      Internal Audit and Companies (Auditor’s Report) Order, 2020        

Chapter 11      Internal Audit and Corporate Governance                   

Chapter 12      Internal Control Questionnaire                                       

Chapter 13      Internal Control Assessment Audit Questionnaire     

Chapter 14      Risk Control Matrix                                                          

Chapter 15      Internal Audit Checklists                                                 

Chapter 16      Internal Audit Report                                                       

Chapter 17      Management and Operational Audit                             

Chapter 18      Investigations                                                                     

Chapter 19      Other Aspects in Internal Audit ~ Audit Risk Model and Business Control Sheet                                                                                              

Chapter 20      Guidance Notes on Auditing Aspects                           

Chapter 21      ICAI Guidance Note on Internal Financial Controls over Financial Reporting      

Chapter 22      Gist of Accounting Standards                                          

Chapter 23      Code of Ethics                                                                    

Chapter 24      Miscellaneous Internal Audits                                        

Chapter 25      Illustrative Audit Programmes                                       

Chapter 26    Appendices