The third advanced audit of financial statement, which is continued from the systematic advance audit of financial statement module 1, 2 for Auditing majority of the Advanced Education Program, will focus on the internal auditing professional that reflects the significant changes in the field of internal auditing over the last few years. The original lecture includes five chapters which cover most of basic internal  auditing issues from the fundamental internal audit concepts to internal audit process. Importantly, the learners and researcher will understand how theory influences the internal auditing in practices, the role of professional judgment in audit works, the development of new techniques, and the future internal auditors. These influences drive the contemporary internal auditing issues in practice and therefore makes the content of original lecture become practical. The organization of these chapters include the learning objectives, content, summary, and review questions. The content below summarizes the key characteristic of each chapter in the original lecture:

Chapter 1- Introduction to internal auditing. This first chapter deals with foundations of internal auditing including the evolution of internal auditing professional and the international professional practices framework. The next contents of chapter introduce the main activities of internal auditing relation to governance, risk management and internal control, which are carried throughout the original lecture. Managing internal audit function, which reflects the organization of internal audit activities, will finalize the chapter 1.

Chapter 2 - Internal audit evidence and working papers. The second chapter focuses on the requirements evidence and techniques to collect the evidence. The next content takes the learner through the documentation issues in internal auditing relating to working paper's purpose, characteristics and other requirements for organizing documentation.

Chapter 3 - The internal audit engagement. It is essential to understand the two main internal audit operations including the assurance and consulting engagements, which cover in the first part of chapter 3. The important part of this chapter describes the internal auditing planning relating to a risk-based audit plan steps conformance with the international professional standards.

Chapter 4 - The internal audit engagement (continued). This chapter continues the preforming, communicating results and monitoring progress in the internal audit assurance and consulting engagement process.

Chapter 5 - Fraud, fraud risk assessment and data analytic. The content in this chapter discusses about the important of fraud and fraud risk assessment in the engagement. The chapter also introduces the beneficial use of data analysis using the internal auditing process.

The members assigned to compile the original lecture module three include:

- Associate Professor, PhD. Mai Ngoc Anh and PhD. Vu Thuy Linh - Academy of Finance, compiled chapter 1.

- Associate Professor, PhD. Nguyen Trong Co and Associate Professor, PhD. Chuc Anh Tu - Academy of Finance, are responsible for chapter 2

- Associate Professor, PhD. Truong Thi Thuy and PhD. FCCA Ngo Nhu Vinh - Academy of Finance, compiled chapter 3.

- PhD. Nguyen Dao Tung and MA. FCCA Nguyen Thu Hao - Academy of Finance, compiled chapter 4.

- PhD. Nguyen Thi Hong Thuy and MA. Nguyen NamTrung - University of Economics and Business compiled chapter 5.

The authors appreciate thank the Board of Director fromAcademy of Finance, external experts from professional accounting and auditing organizations, Associate Professor, PhD. Luu Duc Tuyen, Ministry of Finance, Associate Professor, PhD. Ngo Thanh Hoang, Academy of Finance, for providing useful feedback of this original lecture. This original lecture contains information obtained from highly regarded sources. The authors cannot assume responsibility for the validity of all materials or the consequences of their use and apologize to copyright holders if permission to publish in this form has not been obtained. If any copyright material has not been  acknowledged, please write, and let us know so we may rectify any future reprint.

Cuốn sách có bán tại các cơ sở:

Nhà sách HVTC - tầng 1 - Nhà Thư viện, Học viện Tài chính, số 58 Lê Văn Hiến, Bắc Từ Liêm, Hà Nội, ĐT liên hệ: Cô Chi (0985.935.568)

Nhà sách HVTC - tầng 1 - Nhà D, Học viện Tài chính, số 69 Đức Thắng, Bắc Từ Liêm, Hà Nội, ĐT liên hệ: Cô Hương (0867.715.020)