Sawyer's Internal Auditing: The Practice of Modern Internal Auditing [Textbook Binding]

Lawrence B. Sawyer (Author)

Book Description

Publication Date: October 1996

The book that changed the internal auditing profession is ready to do it again. Sawyer's Internal Auditing, 5th Edition provides a new global perspective that reflects the evolutionary changes in the way organizations do business including:

-How the new definition of internal auditing is reshaping the profession.
-What the new competency framework means to you and your organization.
-Why alignment with management is essential for achieving organizational goals.
-The implications of outsourcing your internal audit function.
-What strategies and specialties are now apart of today's internal auditing practice.
-Value-added approaches that are redefining your role as an internal auditor. ud -And so much more.

This textbook should be on the desk of every practitioner.

--This text refers to the Hardcover edition.

Editorial Reviews

About the Author

The late Lawrence B. Sawyer, JD, CIA, PA, was widely known as one of the most articulate authorities on internal auditing. Indeed, he is often referred to as "the father of modern internal auditing." He gained his knowledge of audit practice in both government (with the U.S. General Accounting Office) and in the aerospace industry. He was the recipient of more major literary and professional awards than any other internal audit practitioner: four Thurston Awards, three Outstanding Contributor Awards, the Cadmus Award, and the Distinguished Service Award. He participated in early revisions of The IIA’s Code of Ethics and the Statement of Responsibilities, and was instrumental in developing the first Certified Internal Auditor (CIA) examination and the original Standards for the Professional Practice of Internal Auditing. He continued to be a leader in the internal auditing profession. He published extensively in internal audit publications and wrote several other t! echnical books, one of which (the second edition of The Manager and the Internal Auditor) was published in 1996. Mr. Sawyer was constantly in demand as a speaker on the subject of internal auditing. He was the first recipient of The IIA’s Lifetime Achievement Award.

Mortimer A. Dittenhofer, Ph.D., CIA, was Professor of Accounting at Florida International University in Miami, Florida. He is a research fellow of The IIA and was the Director of the Master of Accounting Program in Internal Auditing at Florida International University. He has extensive internal auditing experience in industry at Sears and in the federal government at the Atomic Energy Commission. At the U.S. General Accounting Office, he chaired the work group that developed the first edition of the world-renowned Government Audit Standards. He was a two-term member of the committee that developed The IIA’s Standards for the Professional Practice of Internal Auditing. He also was the second recipient of The IIA’s Lifetime Achievement Award presented in 2002. He edited a two-volume annual government auditing and accounting update reference series and is coeditor of The IIA’s two case study collections on ethics. He is currently developing a third edition of the case study col! lection.

James H. Scheiner, Ph.D., is Dean of the Walker L. Cisler College of Business and Professor of Business at Northern Michigan University. An award-winning teacher, his primary teaching interests are in auditing and accounting information systems. In addition, he has taught continuing education and staff training for auditors. He is a second-generation Certified Public Accountant. He has published in the leading accounting research journals, coauthored an auditing textbook, and coauthored an education monograph published by the American Accounting Association. He has served as a consultant to governmental and business entities. --This text refers to the Hardcover edition.

Product Details

• Textbook Binding: 1499 pages
• Publisher: Inst of Internal Auditors; 4th edition (October 1996)
• Language: English
• ISBN-10: 0894133365
• ISBN-13: 978-0894133367
• Product Dimensions: 8.9 x 6.4 x 2.8 inches
• Shipping Weight: 3.9 pounds
• Average Customer Review: 3.7 out of 5 stars  See all reviews (9 customer reviews)
• Amazon Best Sellers Rank: #1,100,459 in Books (See Top 100 in Books)

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Customer Reviews

Most Helpful Customer Reviews

10 of 10 people found the following review helpful:

2.0 out of 5 stars Disappointing update to a classic book, July 26, 2004

By 

PhD Student and Instructor - See all my reviews

This review is from: Sawyer's Internal Auditing: The Practice of Modern Internal Auditing (Hardcover)

I am currently using this book to teach a college-level class in internal auditing. I initially chose it over Brink's Modern Internal Auditing (which I thought was very good but which was written at a rather high reading level) because 1) it was newer and less expensive for my students; 2) it purported to cover Sarbanes-Oxley; and 3) the previous edition was very good and I expected the same or better from the new edition.

However, what I found was that the new material was apparently thrown in without much attempt to integrate it with the original material. Many of the new sections are basically each a review of a single article. Therefore, there is language such as this in the section on Risk Disclosure Considerations in the Risk Assessment Chapter:

The writer analyzes FASB 5 and AcSEC SOP 94-6 in providing descriptive language that should be of interest to internal auditors . . . The writer suggests that inasmuch as the above disclosure taxonomy is incident to organizational management . . .

It is not a standard approach to refer to *the writer* and creates some confusion among my students.

Another problem with this approach is that some of the articles reviewed overlap with other textbook material, so there is a lot of redundancy. In some cases, it is rather shocking that a better editing job was not performed.

I agree with a previous review about the end-of-chapter questions. They are often not covered in the text. It is quite difficult to even guess how some of the questions were determined to belong with a particular chapter. As an instructor, a test bank would have been helpful also. The previous edition did have one; this does not.

Having said that, I will continue using this textbook until I'm sure I've found something better. It is definitely comprehensive! Many of my students enjoy Sawyer's trademark, colorful prose. However, I have gotten the comment from several students that the book must have been designed as a handbook for experienced auditors rather than as a textbook because it is so different from anything they have experienced.

3 of 3 people found the following review helpful:

2.0 out of 5 stars No answer key - ridiculous, March 17, 2010

By 

annoyed (USA) - See all my reviews

This review is from: Sawyer's Internal Auditing: The Practice of Modern Internal Auditing (Hardcover)

I find it absurd this is the flagship book of the IIA and they could not even bother to include, or make available, an answer key for the 400+ multiple choice questions contained in the book. This is especially ridiculous considering how often it is used as a textbook for auditing courses.

4.0 out of 5 stars must have, September 18, 2011

By 

wan muhd - See all my reviews

Amazon Verified Purchase

This review is from: Sawyer's Internal Auditing: The Practice of Modern Internal Auditing (Hardcover)

must have book for every internal auditor in the world. comprehensive and thick yet easy to understand each topic. to be as one of guidance for daily internal auditing work.