"Brink's Modern Internal Auditing, Sixth Edition" is a comprehensive resource and reference book on the changing world of internal auditing, including Sarbanes Oxley compliance issues. Sixth edition of a very well respectede auditing resource provides an overview of the role and responsibilities of the internal auditor. It includes discussion of the Sarbanes Oxley Act and the impact it has on auditing (particualry concerning controls). It provides expanded coverage of fraud and business ethics. It includes guidance on reporting results effectively. It provides in depth discussion of internal audit and corporate governance.

Table of Contents:
Preface.PART ONE: FOUNDATIONS OF INTERNAL AUDITING.Chapter One. Foundations of Internal Auditing.Chapter Two. Management Needs: Internal Audit's Operational Approach.Chapter Three. Internal Audit in the 21st Century: Sarbanes-Oxley and Beyond.PART TWO: IMPORTANCE OF INTERNAL CONTROLS.Chapter Four. Internal Controls Fundamentals: COSO Framework.Chapter Five. Understanding and Assessing Risks: Enterprise Risk Management.Chapter Six. Evaluating Internal Controls: Section 404 Assessments.Chapter Seven. Internal Controls Frameworks Worldwide: CobiT and Others.PART THREE: INTERNAL AUDIT AND CORPORATE GOVERNANCE.Chapter Eight. Internal Audit and the Board Audit Committee.Chapter Nine. Whistleblower Programs and Codes of Conduct.Chapter Ten. Working With External Auditors.Chapter Eleven. Fraud Detection and Prevention.PART FOUR: ADMINISTERING INTERNAL AUDIT ACTIVITIES.Chapter Twelve. Internal Audit Professional Standards.Chapter Thirteen. Internal Audit Organization and Planning.Chapter Fourteen. Directing and Performing Internal Audits.Chapter Fifteen. Workpapers: Documenting Internal Audit Activities.Chapter Sixteen. Gathering Evidence Through Audit Sampling.Chapter Seventeen. Audit Reports and Internal Audit Communications.PART FIVE: IMPACT OF INFORMATION SYSTEMS ON INTERNAL AUDITING.Chapter Eighteen. Business Continuity Planning and Disaster Recovery.Chapter Nineteen. General Controls in an E-Business and Networked Environment.Chapter Twenty. Software Engineering, the Capability Maturity Model, and Project Management.Chapter Twenty-One. Reviewing and Assessing Applications Controls.Chapter Twenty-Two. Infrastructure Service- and Support-Delivery Controls.Chapter Twenty-Three. Computer-Assisted Audit Techniques.PART SIX: INTERNAL AUDITOR TOOLS ANDN TRENDS.Chapter Twenty-Four. HIPAA and Growing Concerns Regarding Privacy.Chapter Twenty-Five. Continuous Assurance Auditing, XBRL, and OLAP.Chapter Twenty-Six. Internal Audit Quality-Assurance and ASQ Quality Audits.Chapter Twenty-Seven. Control Self-Assessments.PART SEVEN: THE PROFESSIONAL INTERNAL AUDITOR.Chapter Twenty-Eight. Professional Certifications: CIA, CISA, and More.Chapter Twenty-Nine. ISO and Internal Audit Worldwide Standards.Chapter Thirty. Future of the Modern Internal Auditor.Index.