Internal Audit Handbook

1. Front Matter

   Pages I-XXVIII

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2. Conceptual Basis of Internal Audit

   1. Front Matter

      Pages 1-1

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   2. Nature and Content of Audits

      Pages 2-15

   3. Internal Audit: Meeting Today’s Needs

      Pages 16-59

   4. Framework of Internal Audit at SAP

      Pages 60-71

   5. Organizational Structure of GIAS

      Pages 72-90

   6. Fundamental Principles of the GIAS Approach

      Pages 91-113

   7. Audit Methods

      Pages 114-164

   8. Other Services

      Pages 165-184

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

   1. Front Matter

      Pages 185-185

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   2. General Introduction

      Pages 186-191

   3. Planning

      Pages 192-210

   4. Preparation

      Pages 211-222

   5. Execution

      Pages 223-246

   6. Reporting

      Pages 247-271

   7. Follow-Up Phase

      Pages 272-281

   8. Special Audit Roadmaps

      Pages 282-293

4. Examples from Audit Practice at SAP

   1. Front Matter

      Pages 295-295

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   2. Introduction

      Pages 296-297

   3. Audit Basics

      Pages 298-306

Everything starts with an idea, and this book is no exception. At frst, the various thoughts and discussions were focused on the original intention to “merely” create a job introduction for new Internal Audit employees. Tis plan has since evolved into a comprehensive, up-to-date presentation of the tasks and challenges facing Internal Audit, in a format and on a scale hitherto unrivalled in the market. Tere are very few units in the company that have been subject to such a m- jor change process in recent years as Internal Audit. Tis applies irrespective of company size as corporations adapt to developments in information technology, corporate governance, legal requirements, and global best practices. For large co- porations, the change process typically involves restructuring, expanding, and i- ternationalizing the existing department, while smaller and medium-sized comp- nies face the challenges associated with setting up such a department for the frst time. For this reason, we have not produced this book with a specifc audience or sector in mind. Rather, we have tried to present the idea of Internal Audit so comprehensively that readers can get from it the information they require for their particular situations. Te target audience of this handbook could not be more varied, and we hope that a large cross-section of managers and employees from Internal Audit, compl- ance, risk, and corporate management will beneft from reading it.

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

• SAP AG, Walldorf, Germany

  Henning Kagermann

• McCombs School of Business, University of Texas at Austin, Austin, USA

  William Kinney

• Institut für Wirtschaftsprüfung, Universität des Saarlandes, Campus, Saarbrücken, Germany

  Karlheinz Küting, Claus-Peter Weber