List of abbreviations‎.‎ 1 Introduction‎.‎ Introduction‎.‎ 1.1 Reasoning behind the Book‎.‎ 1.2 The IIA Standards and Links to the Book‎.‎ 1.3 How to Navigate around the Book‎.‎ 1.4 The Handbook as a Development Tool‎.‎ 1.5 The Development of Internal Auditing‎.‎ Summary and Conclusions‎.‎ Chapter 1‎:‎ Multi‎-Choice Questions‎.‎ References‎.‎ 2 Corporate Governance Perspectives‎.‎ Introduction‎.‎ 2.1 The Agency Concept‎.‎ 2.2 Corporate Ethics and Accountability‎.‎ 2.3 International Scandals and their Impact‎.‎ 2.4 Models of Corporate Governance‎.‎ 2.5 Putting Governance into Practice‎.‎ 2.6 The External Audit‎.‎ 2.7 The Audit Committee‎.‎ 2.8 Internal Audit‎.‎ 2.9 The Link to Risk Management and Internal Control‎.‎ 2.10 Reporting on Internal Controls‎.‎ Summary and Conclusions‎.‎ Chapter 2‎:‎ Multi‎-Choice Questions‎.‎ References‎.‎ 3 Managing Risk‎.‎ Introduction‎.‎ 3.1 What is Risk‎?‎ 3.2 The Risk Challenge‎.‎ 3.3 Risk Management and Residual Risk‎.‎ 3.4 Mitigation through Controls‎.‎ 3.5 Risk Registers and Appetites‎.‎ 3.6 The Risk Policy‎.‎ 3.7 Enterp‎.‎‎.‎‎.‎