Internal Audit Handbook

A modern, comprehensive textbook on internal auditing. It covers governance, risk, controls, audit planning, reporting, and auditing across functional areas, with practical features for students and practitioners.

Amit M. Mehta

Explains how internal and external audit functions work together within a sound risk management framework. Covers audit programs, the three lines of defense, and risk-based auditing.

Office of the Comptroller of the Currency