About the book: 2013 / Internal audit has enormous potential: it teaches you to think about building systems, the effective combination of business processes and internal control procedures. The internal auditor has the opportunity to objectively understand the nuances of all the company’s processes and give their owners recommendations for optimization. This is a fundamental book about what and how an internal auditor should do to help a company achieve its goals. It has a practical orientation, provides answers to many everyday questions of the internal auditor and offers a number of original solutions to difficult situations that arise in his work. The author reveals the secrets of the internal auditor profession and describes in detail the details of conducting an audit of business processes based on risk assessment. The book is primarily addressed to practicing internal auditors in the non-banking sector.