Sawyer's Internal Auditing 6th Edition: Guidance and Directives for Internal Audit practitioners
This is the 6th version of “Lawrence B. Sawyer” book, first published in 1973, which has provided guidance and directives for practitioners and shaped the profession as well. "Larry" was a certified internal auditor, a lawyer, and a certified public accountant.
He was also an ardent advocate of the internal audit profession. He held many seminars and wrote several articles and books on different topics related to the profession. He received many awards and he was credited for stating that the global business environment is in constant change; therefore, the internal auditor is required to monitor and follow emerging trends while keeping up with the pace of changes in the International Standards for the Professional Practice as issued by the Global Institute of Internal Auditors, in addition to the relevant information technology, legislation, and regulations.
The internal auditor has to respond as well effectively to the progressive development of governance and risk management. “Sawyer's Guide” is considered one of the most important international references in the internal review. It was translated into Arabic in its sixth edition, including major modifications in terms of organization, information, and style brought by the authors and editors of the Global Institute of Internal Auditors.
This compositional project includes three parts:
Part One: Essentials of Internal Auditing
- Nature of Modern Internal Auditing
- Control and Risks Models
- Assurance and Consultancy Services
- Auditing Process Management
- Stakeholders Relationships
Part Two: Internal Auditing Processes and Methods
- Defining the Scope of the Audit / Risks
- Risk Assessment for the Entire Corporation
- Assurance Tasks for the Entire Corporation
- Planning the Assurance Mission
- Design Evaluation for the Controls and Other Risk Management Methods
- Testing the efficiency of controls and Other Methods of Risk Management
- Documentation
- Communicating the Auditing Results
- Consultancy Activities
Part Three: Essentials of Governance, Risk Management, and Compliance
- Essentials of Governance, Risk Management, and Compliance
- Governance
- Risk Management
- Compliance
- Fraud, Ethics Principles, and Individual Risks
- Corporate Social Responsibility and Sustainability
