Bharat’s Handbook on Internal Auditing by CA. Kamal Garg – 7th Edition 2023

Description

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