Internal Audit and Compliance

The book explains the practical basics of internal auditing, with an extra view on compliance. The legal section deals with essential legal issues of both corporate functions. The operational part is oriented towards the typical internal audit tasks and processes in the private and public sector, taking the tasks of compliance into account. The focus is on a pragmatic, practical presentation, explanation and on the implementation of the international professional practices (IIA IPPF) and generally accepted best practices of internal auditing. The work provides a sound overview of the fundamentals and origins of compliance and internal auditing/assurance work - refreshingly going beyond the otherwise purely legal framework. The reference to current issues, combined with a direct and frank examination of errors and weaknesses in the corporate compliance system, make the book well worth reading. Jörg Nierhaus, LL.M., Chief Compliance Officer, Essen Contents - Corporate Governance - History and professional organization - Legal aspects - Internal audit management - Performing internal audit assurance and consulting engagements - Special audit assignments The Authors Dr. Dr. Jörg Berwanger is a fully qualified lawyer with additional sociological training. He is Head of Contract Management, with a compliance function, in a German corporation. Dr. Ulrich Hahn is CIA, CISA, and senior expert focusing on audit management, IT and organizational development. He has been involved many years in global, regional, and national bodies of the audit profession. The translation was done with the help of artificial intelligence. A subsequent human revision was done primarily in terms of content.