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A thoroughly practical guide for the practicing internal auditor, The Internal Auditing Handbook, Third Edition contains new, up-to-date material on the relevant professional guidance across all business sectors that has emerged over the last few years, including the Combined Code and the Turnball Report. The book includes expanded coverage of European auditing, risk management sections on risk appetite and risk-smart cultures, and coverage of reporting on internal control post-Sarbanes-Oxley. Each chapter focuses on the practical issues facing the modern day internal auditors in a way that promotes professionalism and quality.