Drawing from the experience and expertise of accomplished educators and practitioners, this textbook continues to educate and inspire the next generation of internal auditors. Covering foundational concepts and addressing current risks and emerging innovation, it also serves as a valuable guide both in the classroom and for those practicing in organizations globally. The fifth edition includes a number of important enhancements:\n-\tIn-depth discussion of the updated Three Lines Model.\n-\tInclusion of the new COSO ERM framework and updated ISO 31000:2018(E) risk management guidelines.\n-\tIncreased coverage of emerging technology developments, including cybersecurity, innovation, and disruption.\n-\tThe latest applications of data analytics in internal audit functions.\n-\tA new chapter specifically devoted to engagement planning.\nPrevious editions have been translated into French, Spanish, and Japanese and adopted by many universities around the world. This fifth edition promises to contribute to the professionâs body of knowledge and introduce students to the impactful world of internal auditing.
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