Internal Audit Handbook

Management with the SAP®-Audit Roadmap

  • Henning Kagermann
  • William  Kinney
  • Karlheinz  Küting
  • Claus-Peter Weber

Table of contents

  1. Front Matter
    Pages I-XXVIII
  2. Conceptual Basis of Internal Audit

  3. The SAP®-Audit Roadmap as a Working Basis for Internal Audit

    1. Front Matter
      Pages 185-185
    2. Pages 186-191
    3. Pages 192-210
    4. Pages 211-222
    5. Pages 223-246
    6. Pages 247-271
    7. Pages 272-281
    8. Pages 282-293
  4. Examples from Audit Practice at SAP

    1. Front Matter
      Pages 295-295
    2. Pages 296-297
    3. Pages 298-306
    4. Pages 346-379
    5. Pages 380-383
    6. Pages 384-388
    7. Pages 389-401
    8. Pages 409-430
  5. Special Topics and Supplementary Discussion

  6. Conclusion

    1. Front Matter
      Pages 595-595
    2. Pages 596-598
  7. Back Matter
    Pages 599-608

About this book


The "Internal Audit Handbook" is a comprehensive, up-to-date presentation of the tasks and challenges facing internal audit. The handbook is based on the audit work of SAP®'s global internal audit department, which obtained the highest score available, "Generally Conforms," during a quality assessment review performed by the Institute of Internal Auditors. It presents the Audit Roadmap, the process model of internal auditing developed at SAP®, describing all stages of an audit. The in-depth description provides information on issues such as the identification of audit fields, the annual audit planning, the organization and execution of audits as well as reporting and follow-up. The handbook also discusses management-related subjects, e.g. the organizational structure of an internal audit department. Separate chapters are dedicated to special topics like IT or SOX audits. Since the handbook is based on practical experience and gives numerous examples from audit practice it may serve as a guide to internal auditing for persons new in the field as well as provide experienced internal audit professionals with new insights.


Audit Auditing Information Technology (IT) Internal Audit Internal Auditing Reporting Sarbanes-Oxley Sarbanes-Oxley Act business management marketing meeting organization performance planning

Editors and affiliations

  • Henning Kagermann
    • 1
  • William  Kinney
    • 2
  • Karlheinz  Küting
    • 3
  • Claus-Peter Weber
    • 3
  1. 1.SAP AGWalldorfGermany
  2. 2.McCombs School of BusinessUniversity of Texas at AustinAustinUSA
  3. 3.Institut für WirtschaftsprüfungUniversität des Saarlandes, CampusSaarbrückenGermany

Bibliographic information