Institut für Interne Revision ÖSTERREICH
  • Financial Planning and Budgets

    Financial Planning and Budgets

    Understanding the Auditing Process

    Cornelia Odermatt; Thomas Flüeler

    Financial Planning and Budgets is a comprehensive reference guide designed to help experienced audit managers and internal auditors to plan, organize, perform, and report on the financial planning and budgeting processes. A strong risk management capability is very important in today’s automated, fast-paced business world. This book discusses identifying key risks in the external or internal business environment of an organization and how they should be mitigated, avoided, or controlled.

    The authors outline:

    • Audit fundamentals
    • Guidance, laws, and regulations
    • Approval processes
    • Top-down and bottom-up processes
    • Monitoring the financial planning and budgeting processes
    • Relationship to incentive programs
    • Technology

    They explain the overall process in each section and discuss the risks involved, internal control procedures, and test steps. The book also includes an online toolkit useful for checking or updating existing audit programs. The toolkit can be quickly and easily downloaded online. Readers can refer to this book and configure their programs according to their specific needs by industry, external environment, company internal organization, guidelines, or control environment. Included is an audit checklist and useful information such as web addresses.

    • Verlag: IIA Research Foundation
    • Erschienen 2014
    • Softcover: 158 Seiten
    • Sprache: English
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