TIAPS Module 1 Audit and Assurance workbook
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References <strong>and</strong> Additional Reading<br />
12 Principles of Good Governance, Council of Europe, 2008.<br />
https://www.coe.int/en/web/good-governance/12-principles<br />
APEC Economic Committee’s Good Practice Guide on Public Sector Governance, 2011.<br />
https://www.apec.org/docs/default-source/publications/2011/3/good-practice-guide-onpublic-sector-governance/2011_ec_good-practice-guidepsg.pdf?sfvrsn=7398b3dc_1#:~:text=Six%20principles%20of%20good%20public%20sec<br />
tor%20governance,-<br />
Although%20public%20sector&text=The%20following%20six%20principles%20have,<strong>and</strong><br />
%20probity%3B%20stewardship%20<strong>and</strong>%20leadership<br />
Assessing the Effectiveness of Internal Control: PEMPAL Guidance for Public Sector<br />
Internal <strong>Audit</strong>ors, PEMPAL, 2020.<br />
https://www.pempal.org/sites/pempal/files/IACOP/NEWSPAPER/iacop_assessing_the_e<br />
ffectiveness_of_internal_control_-_pempal_guidance.pdf<br />
Assessing Cybersecurity Risks: The Three Lines Model, The IIA, 2020.<br />
https://www.theiia.org/globalassets/documents/content/articles/guidance/gtag/gtagassessing-cybersecurity-risk.pdfCybersecurity<br />
Toolkit, The IIA, 2021.<br />
https://www.theiia.org/globalassets/documents/content/tools/iia-member-certifiedcybersecurity-toolkit.pdf<br />
Automated Controls Testing: a stepping-stone to the future of internal audit, EY, 2021.<br />
https://www.linkedin.com/pulse/automated-controls-testing-stepping-stone-futureinternal-roffey/<br />
Automated Controls Testing <strong>and</strong> SOX Testing, <strong>Audit</strong>Board, 2016.<br />
https://www.auditboard.com/blog/automated-controls-<strong>and</strong>-sox-testing/<br />
COSO In the Cyber Age, COSO, 2015. https://www.coso.org/Shared%20Documents/COSOin-the-Cyber-Age.pdf<br />
Delivering Excellent Public Finance: CIPFA’s Whole System Approach to Public Financial<br />
Management, Cipfa. https://www.cipfa.org/policy-<strong>and</strong>-guidance/reports/whole-systemapproach-volume-1<br />
European Commission Staff Working Document Albania 2022 Report,<br />
https://neighbourhood-enlargement.ec.europa.eu/system/files/2022-<br />
10/Albania%20Report%202022.pdf.<br />
Evaluating <strong>and</strong> Improving Governance in Organizations, IFAC, 2009.<br />
https://www.ifac.org/system/files/publications/files/IGPG-Evaluating-<strong>and</strong>-Improving-<br />
Governance.pdf<br />
Factsheet: Internal <strong>Audit</strong> Consulting, IIA Australia, 2022.<br />
http://www.iia.org.au/sf_docs/default-source/technical-resources/2018-factsheets/internal-audit-consulting.pdf?sfvrsn=2<br />
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