Handbook on Internal Auditing

Chapter 1 - Auditing — Nature and Basic Concepts
Chapter 2 - Internal Audit under the Companies Act, 2013
Chapter 3 - Preparation for an Audit
Chapter 4 - Internal Control
Chapter 5 - Audit in CIS Environment
Chapter 6 - Risk and Enterprise Risk Management (ERM) — An Introduction
Chapter 7 - Establishing Risk Strategy
Chapter 8 - Undertaking Risk Assessments
Chapter 9 - Engagement Letter
Chapter 10 - Internal Audit and Companies (Auditor’s Report) Order, 2020
Chapter 11 - Internal Audit and Corporate Governance
Chapter 12 - Internal Control Questionnaire
Chapter 13 - Internal Control Assessment Audit Questionnaire
Chapter 14 - Risk Control Matrix
Chapter 15 - Internal Audit Checklists
Chapter 16 - Internal Audit Report
Chapter 17 - Management and Operational Audit
Chapter 18 - Investigations
Chapter 19 - Other Aspects in Internal Audit
Chapter 20 - Guidance Notes on Auditing Aspects
Chapter 21 - ICAI Guidance Note on Internal Financial Controls over Financial Reporting
Chapter 22 - Gist of Accounting Standards
Chapter 23 - Code of Ethics
Chapter 24 - Miscellaneous Internal Audits
Chapter 25 - Illustrative Audit Programmes
Chapter 26 - Appendices