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The role of internal audit is changing. The Sarbanes-Oxley legislation in the US and the Combined Code for Corporate Governance in the UK focused on the need to demonstrate the active management of risks and report on this subject to shareholders. Boards of Directors are therefore increasingly requiring their Internal Audit functions to provide a much higher level of assurance in this regard. Phil Griffiths' Risk-Based Auditing explains the concepts and practice behind a risk-based approach to auditing. He explores the changing environment in both the private and public sectors and the associated legislation and guidance. The book then provides a blueprint for refocusing the internal audit role to embrace risk and to help plan, market, undertake and report a risk-based audit. The text includes a detailed risk-based audit toolkit with 14 sections of tools, techniques and information to enable a risk-based approach to be adopted. This is an essential guide for internal and external auditors seeking to manage the realities of the audit function in the turbulent and fast-changing business environment that has emerged since the end of the last century.
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Passchendaele In Perspective explores the context and real nature of the participants experience, evaluates British and German High Command, the aerial and maritime dimensions of the battle, the politicians and manpower debates on the home front and it looks at the tactics employed, the weapons and equipment used, the experience of the British; German and indeed French soldiers. It looks thoroughly into the Commonwealth soldiers contribution and makes an unparalleled attempt to examine together in one volume specialist facets of the battle, the weather, field survey and cartography, discipline and morale, and the cultural and social legacy of the battle, in art, literature and commemoration. Each one of its thirty chapters presents a thought-provoking angle on the subject.They add up to an unique analysis of the battle from Commonwealth, American, German, French, Belgian and United Kingdom historians. This book will undoubtedly become a valued work of reference for all those with an interest in World War One.
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