Lean auditing : driving added value and efficiency in internal audit / by James C. Paterson
By: Paterson, James C.Publisher: Chichester, U.K. : Wiley, 2015Description: xix, 307 p. : ill. ; 24 cm.ISBN: 9781118896884.Subject(s): Internal auditing | Lean auditing | Organisational effectivenessOnline resources: Download as an eBook
|Item type||Home library||Call number||URL||Status||Notes||Date due||Item reserves|
|Book||Australia||504 LEA (Browse shelf)||Available|
|EBook||International||EBL Ebook (Browse shelf)||Link to resource||eBook||Available as an ebook here|
|Book||New Zealand||504 LEA (Browse shelf)||Available|
LEAN AND LEAN AUDITING IN OVERVIEW: Lean auditing at AstraZeneca -- A brief history of lean, notable principles and the approach taken by this book -- Key lean tools & techniques -- The development of lean auditing and its benefits -- The wider benefits of a lean audit approach - and how to use this book. LOOKING AT INTERNAL AUDIT PLANNING AND ASSIGNMENT DELIVERY: Who are the customers of internal audit? -- What really adds value - and what doesn't -- The importance of role clarity in assurance and the insights lean can offer -- The audit plan: taking a value approach -- Factoring in risk assurance in the audit plan -- Considering the allocation of resources to optimize value add -- Assignments - types, scheduling and resourcing -- Using assignment scoping and planning to drive added value -- Assignment delivery - managing what really goes on -- Using communication and quality standards to maximize the added value from assignments -- Assignment follow-up and follow on. LOOKING AT KEY UNDERPINNING CAPABILITIES, PROCESSES AND WAYS OF WORKING: Measuring performance and driving improvements in audit ways of working -- Using lean audit principles to underpin cultural change in the wider organization -- Leading the audit function -- The audit function: selection, training & development and ways of working. FINAL REFLECTIONS: Further thoughts about where and how to start the journey towards lean progressive auditing -- A brief look into the future.
Offers principles and techniques to better understand what it means to add value and drive out unproductive activities with lean auditing. Explains how internal auditing can play a much greater role in organisational success and efficiency.