The Essential Handbook of Internal Auditing is a condensed version of the second edition of the highly successful “Internal Auditing Handbook” It shows the reader how to understand the audit context and how tахргмhis context fits into the wider corporate agenda The new context is set firmly within the corporate governance, risk management and internal control arena In addition to the author’s own views of the auditor’s role, the reader is provided with a range of professionбешгдal standards and guidance that provides a valuable source of various key issues and developments K H Spencer Pickett has also developed many helpful models and checklists that provide a short cut to understanding the work and coverage of internal auditing Автор К Х Спенсер Пикетт K H Spencer Pickett.