UID:
almafu_9959327047602883
Umfang:
1 online resource
Ausgabe:
First edition.
ISBN:
9781118896907
,
1118896904
,
9781118896891
,
1118896890
,
9781119017066
,
1119017068
,
9781322439501
,
1118896882
,
9781118896884
,
1322439508
Inhalt:
Lean Auditing offers auditors, executives and board members numerous insights into proven ways internal audit can act as an effective catalyst for organizational growth and continuous improvement. In this groundbreaking book, James C. Paterson demonstrates the counterintuitive concept that if the internal audit process continues to carry out a large portion of traditional controls and compliance work it can often weaken and perpetuate a range of organizational and cultural problems with governance, risk and assurance. By applying the suggestions and techniques presented in Lean Auditing, internal auditors will have the tools they need to benchmark current audit plans, reports, and approaches to work. In addition, they will have the ability to identify methods for increasing the value of their work, whilst minimizing waste. The book begins with a detailed overview of the origins and principles of various lean methodologies and moves on to a discussion of the differing perspectives and interpretations of value among key organizational stakeholders as they relate to internal audit. Paterson shows the ways in which taking a lean approach to the audit plan can ensure that internal audit examines the right areas, overcoming the common failing of having a disconnect between the audit plan and the most important risks and value drivers. Lean Auditing also explores how lean, progressive audit practices can guide the way audit resources are allocated across different risk areas in order to maximize the value derived from the plan. A number of the lean techniques have been found to be invaluable for internal auditors facing pressure on their budgets. Lean Auditing offers numerous insights into the reasons audit functions can struggle to deliver value and optimal productivity. This is supplemented with inputs from Paterson's extensive consulting experience in lean auditing, combined with inputs from a number leading CAEs and other internal audit thought leaders, including Richard Chambers and Norman Marks. This practical resource provides a framework for maximizing returns from internal audit.
Anmerkung:
Lean auditing at AstraZeneca -- A brief history of lean, notable principles and the approach taken by this book -- Key lean tools & techniques -- The development of lean auditing and its benefits -- The wider benefits of a lean audit approach -- and how to use this book -- Who are the customers of internal audit? -- What really adds value -- and what doesn't -- The importance of role clarity in assurance and the insights lean can offer -- The audit plan: taking a value approach -- Factoring in risk assurance in the audit plan -- Considering the allocation of resources to optimize value add -- Assignments -- types, scheduling and resourcing -- Using assignment scoping and planning to drive added value -- Assignment delivery -- managing what really goes on -- Using communication and quality standards to maximize the added value from assignments -- Assignment follow-up and follow on -- Measuring performance and driving improvements in audit ways of working -- Using lean audit principles to underpin cultural change in the wider organization -- Leading the audit function -- The audit function: selection, training & development and ways of working -- Further thoughts about where and how to start the journey towards lean progressive auditing -- A brief look into the future -- Appendix: Illustrative Kano analysis regarding internal audit closing dedication & thanks.
Weitere Ausg.:
Print version: Paterson, James C., 1963- Lean auditing. Chichester, West Sussex, United Kingdom : John Wiley & Sons, Inc., 2015 ISBN 9781118896884
Sprache:
Englisch
Schlagwort(e):
Electronic books.
;
Electronic books.
;
Electronic books.
URL:
https://onlinelibrary.wiley.com/doi/book/10.1002/9781119017066
URL:
https://onlinelibrary.wiley.com/doi/book/10.1002/9781119017066
URL:
https://onlinelibrary.wiley.com/doi/book/10.1002/9781119017066
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