Internal Audit Handbook

A. Conceptual Basis of Internal Audit

1. Nature and Content of Audits

2. Internal Audit: Meeting Today’s Needs

3. Framework of Internal Audit at SAP

4. Organizational Structure of GIAS

5. Fundamental Principles of the GIAS Approach

6. Audit Methods

7. Other Services

B. The SAP®-Audit Roadmap as a Working Basis for Internal Audit

8. General Introduction

9. Planning

10. Preparation

11. Execution

12. Reporting

13. Follow-Up Phase

14. Special Audit Roadmaps

C. Examples from Audit Practice at SAP

15. Introduction

16. Audit Basics

17. Selected Financial Audit Topics

18. Selected Operational Audit Topics

19. Combined Audit Topics

20. Business Review

21. Global Audits

22. SOX Audits

23. Revenue Recognition Assurance

24. IT Audits

D. Special Topics and Supplementary Discussion

25. Documentation in Internal Audit

26. Cooperation

27. Annual Risk-Based Audit Planning

28. IT Environment of Internal Audit

29. Quality Assurance for Internal Audit

30. Escalation Procedure

31. Performance Measurement System

32. Integrated Cost Management (Cost of Internal Audits)

33. Peer Review

34. Guest Auditors

35. Management of Internal Audit

36. Marketing of Internal Audit

37. Fraud Prevention

38. Services Provided by Internal Audit Relating to the Sarbanes-Oxley Act

E. Conclusion

39. Conclusion

DRM-restrictions

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Keywords: BUSINESS & ECONOMICS / Management Science BUS042000