Creative and innovative auditing / Jeffrey Ridley.Publisher: Abingdon, Oxon ; New York, NY : Routledge, Taylor & Francis Group, c2018Description: xxxi, 361 pages : illustrations ; 24 cm.ISBN: 9781472474629 (hardback).Subject(s): Auditing, Internal | Auditing | Business & financeDDC classification: 657.458
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Includes bibliographical references and index.
List of FiguresList of TablesChronology of Author's Published Articles and Research in the bookAbout the Author Foreword AcknowledgementsPrefaceChapter 1 Creativity and Innovation in Management and Auditing: Theories and Practices1.1 Creativity and Innovation Theories1.2 Creativity and Innovation Starts with a Vision1.3 Creativity and Innovation in Management1.4 Creativity and Innovation in Auditing1.5 Framework for Creative Thinking and Innovation in Governance1.6 Chapter Review1.7 Introduction to the following Chapters 1.8 Creative Audit Thinking ActivitiesPART I STEWARDSHIPStewardship Is All About Ethics, Trust and ComplianceCreative Audit Thinking ActivitiesChapter 2 Auditors Are Responsible Leaders2.1 Importance of Responsible Leadership Today and Tomorrow2.2 Auditors are Responsible Leaders Today and Tomorrow 2.3 Auditors are Responsible Leaders of Governance2.4 Auditors are Responsible Leaders of Culture2.5 Auditors are Responsible Leaders of Sustainability2.6 Chapter Review2.7 Creative Audit Thinking ActivitiesChapter 3 Auditors Are Ambassadors3.1 Ambassadors Are Envoys Who Represent a State3.2 Auditors Are Ambassadors for the State of Good Stewardship3.3 Professional Associations Are Brand Ambassadors for Auditors3.4 Chapter Review3.5 Creative Audit Thinking ActivitiesChapter 4 Auditors Are Gatekeepers4.1 Stewardship Is About Care and Protection4.2 Prevention and Detection of Fraud4.3 Auditors Are Gatekeepers at Board Level4.4 Auditors Are Gatekeepers of the Control Environment4.5 Chapter Review4.6 Creative Audit Thinking ActivitiesPART II CHANGECreative Audit Thinking ActivitiesChapter 5 Auditors Are Time Travellers5.1 Time Travel - Past Present and Future5.2 Time Travel and Change in the Audit Process5.3 Time Travel in the Audit Learning Space5.4 Risk, Control and Change Management in Time Travelling5.5 Chapter Review5.6 Creative Audit Thinking ActivitiesChapter 6 Auditors Are Scientists6.1 Scientists Are Auditors6.2 All Auditors Are Scientists6.3 Principles and Standards of Auditing6.4 Rules of Conduct for Scientists and Auditors6.5 Science of Data Mining, Analysis and Diagnosis 6.6 Chapter Review6.7 Creative Audit Thinking ActivitiesChapter 7 Auditors Are Futurists7.1 Futurists are Auditors7.2 Future of Internal Auditing - 1975 7.3 Future of Internal Auditing in the 21st Century 7.4 Future of All Auditing in the 21st Century7.5 Today's Futuristic Visions of Auditing by Others 7.6 Chapter Review7.7 Creative Audit Thinking ActivitiesPART III ASSURANCECreative Audit Thinking ActivitiesChapter 8 Auditors Are Sceptics8.1 Auditors Must Be Sceptics8.2 Sceptical Auditors Must Ssk the Right Questions8.3 All Audit Committees Must be Sceptics, Too8.4 Chapter Review8.5 Creative Audit Thinking ActivitiesChapter 9 Auditors Are Lawyers9.1 Compliance With Laws and Regulations9.2 Lawyers Are Auditors9.3 Auditors Are Lawyers9.3 Audit Committees Must Be Lawyers, Too9.5 Chapter Review9.6 Creative Audit Thinking ActivitiesChapter 10 Auditors Are Quality Managers10.1 Quality Management Creates Trust10.2 Who Are the Customers of Auditors?10.3 Auditors are Quality Managers10.4 Audit Committees Are Quality Managers, Too10.5 Chapter Review10.6 Creative Audit Thinking ActivitiesPART IV EXCELLENCECreative Audit Thinking ActivitiesChapter 11 Auditors Are Researchers11.1 Researchers Are Auditors11.2 Auditors Are Researchers for New Knowledge11.3 Researching Auditors Seek Continuous Improvement11.4 Chapter Review11.5 Creative Audit Thinking ActivitiesChapter 12 Auditors Are Benchmarkers12.1 Benchmarking Is a Management Tool12.2 Excellent Auditors Need to Continuously Benchmark12.3 Excellent Auditors Continuously Benchmark Governance12.4 Chapter Review12.5 Creative Audit Thinking ActivitiesChapter 13 Auditors Are Runners13.1 Running Auditors Are PROACTIVE13.2 Running Auditors Know the Power of Three13.3 Running Auditors Market a Brand of Excellence13.4 Running Auditors Must Race Into the Future 13.5 Chapter Review13.6 Creative Audit Thinking ActivitiesEpilogueAppendicesA The Ten Principles of The United Nations: Global Compact Human RightsB Ten Top Tips for Improving Leadership and Capability ManagementC How Good Is Your Culture?D How to Train to Be a Diplomat E Charter of the Commonwealth F Risk Management ChecklistG International Integrated Reporting Council: Guiding Principles and Content ElementsH United Nations Sustainability Development Goals I COSO Fundamental Concepts of Internal Control - Integrated FrameworkJ The Institute of Internal Auditors Inc.: Code of EthicsK Creativity and Innovation: Keys to a Successful Future for Internal AuditingL BenchmarkingM The Principles for Responsible InvestmentBibliography for the 21st CenturyIndex