Pantera Book:

Editorial Review:
One of the most dreaded tasks for internal audit management — and consequently the most ignored — is the development or updating of the internal audit manual. The job is immense and time consuming, but internal audit manuals provide valuable guidance and are important components of any internal audit function.

This 2002 edition includes updated forms, samples, procedures, and more. It will help you develop and maintain these important documents. It includes internal audit practices identified through QARs and other sources; users can add, delete, or edit various practices to tailor them to meet individual organizations' needs.

You'll be able to personalize the manual by adding your organization's logo, load the manual onto laptops, and easily make other changes. Take it on the road or use it in the office. Print it out or distribute copies to staff. Make changes and updates easily and often.

Manual sections include:

Corporate operating policies.
Overview of the internal audit department.
Audit procedures and techniques.
Audit workpapers and reports.
Staff qualifications and development.
Audit administration.

The shell also contains samples and procedures, including:

Policy statement for controlling operations.
Reporting to the audit committee.
Internal audit charters.
Internal audit responsibilities.
Annual audit program.
Developing time budgets.
Risk analysis.