Contents:

• 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