该书英文名Research oppotunities in internal auditing，王光远将其翻译为《内部审计思想》，中国时代经济出版社出版2006年出版。这本书的英文版为美国内部审计协会研究基金（The Institute of Internal Auditors Research Foundation）在2003年出版的，全书共九章，392页。

目录
CHAPTER 1
INTERNAL AUDITING: HISTORY, EVOLUTION, AND PROSPECTS
Sridhar Ramamoorti, Ernst and Young
CHAPTER 2
INTERNAL AUDIT AND ORGANIZATIONAL GOVERNANCE
Dana R. Hermanson, Kennesaw State University
Larry E. Rittenberg, University of Wisconsin-Madison
CHAPTER 3
THE INTERNAL AUDIT FUNCTION: AN INTEGRAL PART OF ORGANIZATIONAL GOVERNANCE
T. Flemming Ruud, University of St. Gallen, University of Zurich, Switzerland
CHAPTER 4
ASSURANCE AND CONSULTING SERVICES
Urton Anderson, University of Texas-Austin
CHAPTER 5
AUDITING RISK ASSESSMENT AND RISK MANAGEMENT PROCESSES
William R. Kinney, Jr., University of Texas-Austin
CHAPTER 6
MANAGING THE INTERNAL AUDIT FUNCTION
Douglas F. Prawitt, Brigham Young University
CHAPTER 7
INDEPENDENCE AND OBJECTIVITY: A FRAMEWORK FOR RESEARCH
OPPORTUNITIES IN INTERNAL AUDITING
Jane F. Mutchler, Georgia State University
CHAPTER 8
INTERNAL AUDITING’S SYSTEMATIC, DISCIPLINED PROCESS
W. Morley Lemon, University of Waterloo
Kay W. Tatum, University of South Florida
CHAPTER 9
THE PERVASIVE IMPACT OF INFORMATION TECHNOLOGY
ON INTERNAL AUDITING
Sridhar Ramamoorti, Ernst and Young
Marcia L. Weidenmier, Mississippi State University