Αποτελέσματα Αναζήτησης
International auditing standards define the internal audit activity assessment as an entity organized as a service to it. Internal audit functions are among others: - examination; - evaluation; - monitoring the adequacy and effectiveness of internal control.
The Institute of Internal Auditors (The IIA) defines the mission of internal audit as follows: “To enhance and protect organizational value by providing risk-based and objective assurance, advice, and insight.” Facilitating the achievement of this mission is the IPPF.
The 1000 page Internal Auditing Handbook 3rd Edition contains a comprehensive account of the role, responsibilities and work of the internal audit profession and this new book is a streamlined text from the same author that draws heavily from the main Handbook .
1.1 Introduction. It is the goal of this manual to provide a broad scope of information in assisting you in devel- oping your auditing function into a well-respected contributor to the company’s mission and a world-class audit department. This manual will serve to document approved departmental procedures.
The internal audit charter is a formal document that defines the internal audit activity's purpose, authority, and responsibility. The internal audit charter establishes the internal audit activity's position within the organization, including the nature of the chief audit executive’s functional
Leading IA functions strike the right balance between broad value for the organization together with their fiduciary responsibility under their audit charter. IA plays a fundamentally key and correlated role in corporate risk and assurance governance.
Every organization can benefit from internal audit, and an internal audit charter is vital to success of the activity (IIA Standard 1000). The charter is a formal document approved by the governing body and/or audit committee (governing body) and agreed to by management. It must define, at minimum:
