CiNii Books - Creative and innovative auditing

Bringing creativity and innovation into all professions and types of auditing today, this book meets the needs of auditing practices in the future. Recent criticisms of auditing practices by financial regulators, the traditional 'expectation gaps' between auditors and auditees and the continuing advances in technology make it even more important today to motivate creativity and innovation in the professions of auditors, be they internal, external, quality, environmental, social, clinical and so on. In Creative and Innovative Auditing, Jeffrey Ridley studies all auditing practices, not just internal auditing, using an innovation model he has developed through research which is applicable to all auditing organisations and professions. He shows how motivating innovation in auditing practices will address the needs of today and tomorrow's auditing of governance, risk management and control.

Table of Contents

List of Figures List of Tables Chronology of Author's Published Articles and Research in the book About the Author Foreword Acknowledgements Preface Chapter 1 Creativity and Innovation in Management and Auditing: Theories and Practices 1.1 Creativity and Innovation Theories 1.2 Creativity and Innovation Starts with a Vision 1.3 Creativity and Innovation in Management 1.4 Creativity and Innovation in Auditing 1.5 Framework for Creative Thinking and Innovation in Governance 1.6 Chapter Review 1.7 Introduction to the following Chapters 1.8 Creative Audit Thinking Activities PART I STEWARDSHIP Stewardship Is All About Ethics, Trust and Compliance Creative Audit Thinking Activities Chapter 2 Auditors Are Responsible Leaders 2.1 Importance of Responsible Leadership Today and Tomorrow 2.2 Auditors are Responsible Leaders Today and Tomorrow 2.3 Auditors are Responsible Leaders of Governance 2.4 Auditors are Responsible Leaders of Culture 2.5 Auditors are Responsible Leaders of Sustainability 2.6 Chapter Review 2.7 Creative Audit Thinking Activities Chapter 3 Auditors Are Ambassadors 3.1 Ambassadors Are Envoys Who Represent a State 3.2 Auditors Are Ambassadors for the State of Good Stewardship 3.3 Professional Associations Are Brand Ambassadors for Auditors 3.4 Chapter Review 3.5 Creative Audit Thinking Activities Chapter 4 Auditors Are Gatekeepers 4.1 Stewardship Is About Care and Protection 4.2 Prevention and Detection of Fraud 4.3 Auditors Are Gatekeepers at Board Level 4.4 Auditors Are Gatekeepers of the Control Environment 4.5 Chapter Review 4.6 Creative Audit Thinking Activities PART II CHANGE Creative Audit Thinking Activities Chapter 5 Auditors Are Time Travellers 5.1 Time Travel - Past Present and Future 5.2 Time Travel and Change in the Audit Process 5.3 Time Travel in the Audit Learning Space 5.4 Risk, Control and Change Management in Time Travelling 5.5 Chapter Review 5.6 Creative Audit Thinking Activities Chapter 6 Auditors Are Scientists 6.1 Scientists Are Auditors 6.2 All Auditors Are Scientists 6.3 Principles and Standards of Auditing 6.4 Rules of Conduct for Scientists and Auditors 6.5 Science of Data Mining, Analysis and Diagnosis 6.6 Chapter Review 6.7 Creative Audit Thinking Activities Chapter 7 Auditors Are Futurists 7.1 Futurists are Auditors 7.2 Future of Internal Auditing - 1975 7.3 Future of Internal Auditing in the 21st Century 7.4 Future of All Auditing in the 21st Century 7.5 Today's Futuristic Visions of Auditing by Others 7.6 Chapter Review 7.7 Creative Audit Thinking Activities PART III ASSURANCE Creative Audit Thinking Activities Chapter 8 Auditors Are Sceptics 8.1 Auditors Must Be Sceptics 8.2 Sceptical Auditors Must Ssk the Right Questions 8.3 All Audit Committees Must be Sceptics, Too 8.4 Chapter Review 8.5 Creative Audit Thinking Activities Chapter 9 Auditors Are Lawyers 9.1 Compliance With Laws and Regulations 9.2 Lawyers Are Auditors 9.3 Auditors Are Lawyers 9.3 Audit Committees Must Be Lawyers, Too 9.5 Chapter Review 9.6 Creative Audit Thinking Activities Chapter 10 Auditors Are Quality Managers 10.1 Quality Management Creates Trust 10.2 Who Are the Customers of Auditors? 10.3 Auditors are Quality Managers 10.4 Audit Committees Are Quality Managers, Too 10.5 Chapter Review 10.6 Creative Audit Thinking Activities PART IV EXCELLENCE Creative Audit Thinking Activities Chapter 11 Auditors Are Researchers 11.1 Researchers Are Auditors 11.2 Auditors Are Researchers for New Knowledge 11.3 Researching Auditors Seek Continuous Improvement 11.4 Chapter Review 11.5 Creative Audit Thinking Activities Chapter 12 Auditors Are Benchmarkers 12.1 Benchmarking Is a Management Tool 12.2 Excellent Auditors Need to Continuously Benchmark 12.3 Excellent Auditors Continuously Benchmark Governance 12.4 Chapter Review 12.5 Creative Audit Thinking Activities Chapter 13 Auditors Are Runners 13.1 Running Auditors Are PROACTIVE 13.2 Running Auditors Know the Power of Three 13.3 Running Auditors Market a Brand of Excellence 13.4 Running Auditors Must Race Into the Future 13.5 Chapter Review 13.6 Creative Audit Thinking Activities Epilogue Appendices A The Ten Principles of The United Nations: Global Compact Human Rights B Ten Top Tips for Improving Leadership and Capability Management C How Good Is Your Culture? D How to Train to Be a Diplomat E Charter of the Commonwealth F Risk Management Checklist G International Integrated Reporting Council: Guiding Principles and Content Elements H United Nations Sustainability Development Goals I COSO Fundamental Concepts of Internal Control - Integrated Framework J The Institute of Internal Auditors Inc.: Code of Ethics K Creativity and Innovation: Keys to a Successful Future for Internal Auditing L Benchmarking M The Principles for Responsible Investment Bibliography for the 21st Century Index

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