When the first version of Sawyer's was published in 1973, it was viewed by many as a much-needed, up-to-date reference book. Larry Sawyer's insights and principles offered guidance to countless internal auditors and helped to shape the profession for many years.

This 7th edition builds on Sawyer's legacy by looking at internal auditing from a business perspective. It is organized to show what chief audit executives need to know to develop the ideal internal audit function and what internal auditors need to know to deliver current internal audit services and products.

Modern internal auditors must have not only technical knwoledge and insight but also the state of mind and executive presence necessary to operate in today's complex business world. Considered the gold standard of the profession. Sawyer's reflects the evolving foundation of internal auditing and addresses the opportunities and risks facing the industry. It is an indispensable tool for every internal auditor.