Overview
The first edition of this book was published in early 2001. In view of developments in international geopolitics since that time, it is clear that a second edition of the book is timely.
R673,00
Item No.: 429-061
ISBN: 978-0-89413-674-0
Publisher: The IIA Research Foundation
Publish Date: November 2009
Authors: David O’Regan, CIA, FCA
Media: Paperback
Page count: 111
Description
Readers will find useful information on the risks and challenges of international auditing, including:
· An overview of recent developments in the geopolitical context in which international auditors work.
· Economic, political, legal, regulatory, and accounting risks that multinational organizations face.
· Safety considerations and the challenges of reporting on international audit assignments.
This edition presents practical advice and contextual information for auditing international entities. It will be a valuable, contemporary addition to this specialized area of auditing literature.
Acknowledgments v
About the Author vii
Executive Summary ix
Preface to the Second Edition xi
PART ONE – INTRODUCTION AND BACKGROUND
Chapter 1:
The Purpose and Scope of the Book 3
Chapter 2:
Globalization and International Auditing 7
PART TWO – RISKS IN THE CONTEXT OF INTERNATIONAL AUDITING
Chapter 3:
International Risks and Risk Management Strategies 13
Chapter 4:
Economic and Currency Risks 19
Chapter 5:
Political Risks and Terrorism 31
Chapter 6:
Legal, Regulatory, and Taxation Risks 39
Chapter 7:
Accounting Risks 45
Chapter 8:
Cultural and Ethical Issues 49
Chapter 9:
Labor Relations 55
Chapter 10:
Communication Risks 61
Chapter 11:
Geophysical Hazards 65
Chapter 12:
Small Entity Risks 69
PART THREE – LOGISTICAL AND PRACTICAL MATTERS
Chapter 13:
Logistics and Safety – Considerations Before Departure 75
Chapter 14:
Logistics and Safety – Considerations on Location 85
Chapter 15:
Reporting on International Assignments 93
PART FOUR – CONCLUSIONS
Chapter 16:
Concluding Thoughts 97
Chapter 17:
Sources of Further Information 99
APPENDICES
Appendix 1:
Geopolitical Considerations 103
Appendix 2:
List of Acronyms 111
