Internal Auditing: A Comprehensive Question Book

Internal Auditing: A comprehensive question book aims to provide a tool for students and lecturers to enhance the learning experience. It is focused on South African students, providing a decolonised teaching and learning experience based on the Global Internal Auditing Standards. It therefore can be used as a global question book for all institutions teaching internal auditing as an independent discipline. It introduces students and lecturers to the diverse field of internal auditing and is based on real-life case studies in a South African context. It addresses the change in the Global Internal Auditing Standards and the South African legislation environment. Each chapter begins with a preamble that introduces the concepts or principles that follow. The concepts and principles underlying the practice of internal auditing are presented through various interactive question types helping students acquire the foundational knowledge to scaffold their understanding. Scenario-based case studies are presented in video format demonstrating the role of internal auditors in the daily lives of organisations and the value added by the internal auditor. These scenarios further develop critical thinking as a vital skill for future auditors. Test-yourself questions in each chapter are self-directed revision opportunities to further investigate challenging concepts and then re-learn the related principles and theory. The interactive multimedia functionality enables students to recap important sections by creating their own notes, flashcards or highlighting key information for easy reference as they progress through their studies. In creating this valuable learning tool, the authors reflect that: ‘’This question book is the start of an ongoing, continuous process to support students and lecturers.’’ This book is recommended for Internal Auditing students preparing for examinations of the Institute of Internal Auditors (IIA).