This is the most comprehensive guide to Internal Audit available. Ideal for the external advisor and essential for internal audit departments, this book looks at all aspects of modern auditing. This timely book appears as risk management and internal control are increasingly appearing on company agendas. This detailed handbook takes in the theory (Part A) and practice (Part B) of internal auditing, and includes chapters on specialist areas such as IT and environmental auditing. As well as looking at the complete process - from planning to report writing and beyond - this title examines the principles and purpose of the internal audit, taking in independence, objectivity, and quality assurance. The handbook's structure correspond to the structure of The Institute of Internal Auditors' Standards - which have been adopted throughout the world including within the UK and are the foundations of the international Certified Internal Auditor (CIA) and UK examinations (PIIA and MIIA). Apart from being a practitioner guide for use anywhere in the world, the handbook also sets out to be a textbook to assist trainees to pass these exams.