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BUSINESS & ECONOMICS | 11
Principles and Contemporary Issues in
Internal Auditing
Puan Sri Datin Dr Mary Lee, Dr Hasnah Haji Haron, Dr Ishak Ismail,
Dr Mohd. Hassan Che Haat, Norlela Zaini, Tong Seuk Ying, Lok Char Lee,
and Mohd. Farook Nasar
ISBN 9789833850679 • MHID 9833850677 • 2010 • Softcover • 356pp
This book provides readers with an overview of the latest developments and
various contemporary and contentious issues in internal auditing. It gives a
good understanding on the role and responsibilities of an internal auditor
as one of the governance partners and value-adders in an organization.
It highlights the importance of the internal auditing function in risk
management, controls and governance.
With the latest amendments issued under Para 15.18 of Bursa Malaysia’s
(Amended) Listing Requirements on 31 January, 2008, mandating internal
audit function for all public-listed companies, there is a need for greater
understanding of the internal audit function as one of the means of
safeguarding shareholders’ interests. This book also incorporates the new
IIA’s International Professional Practices Framework (IPPF) which includes
the Mandatory Guidance (such as the Code of Ethics and the International
Standards for the Professional Practice of Internal Auditing) and the
Strongly Recommended Guidance (such as the Position Papers, Practice
Advisories and Practice Guides).
The book is a joint effort of academicians from Universiti Teknologi MARA,
Universiti Sains Malaysia, Universiti Malaysia Trengganu and practitioners
in internal auditing. The authors recognize that there is a need for more
local and affordable books on internal auditing. In this regard, the authors
hope that their concerted efforts in writing this book would contribute
to promoting the significance of internal auditing and also encourage
continuous professional development in this area. The authors also feel that
they should share their knowledge and experience on internal auditing to
meet the motto of The Institute of Internal Auditors, “Progress Through
Sharing”.
Endorsement
It is informative and provides readers a comprehensive knowledge on internal auditing. This book marks another
new milestone for the Malaysian internal audit profession. I would unhesitantly recommend it to students and
practitioners.
YBhg. Tan Sri Dato’ Setia Haji Ambrin bin Buang,
Ketua Audit Negara Malaysia