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The chapter discusses professional internal audit standards set by the Institute of Internal Auditors (IIA). It summarizes the key standards, including the IIA's definition of internal auditing, its code of ethics, and standards for internal audit attributes and performance. The attributes standards address independence, proficiency, quality assurance, and other areas. Performance standards cover managing the internal audit activity, engagement planning and reporting, and monitoring progress. The chapter argues that the current IIA standards provide important guidance for internal auditors, especially in today's environment of strong corporate governance and regulations like the Sarbanes-Oxley Act.
Deskripsi Asli:
ringkasan chapter dari buku Sarbanes Oxley Act yang terkait dengan internal audit
The chapter discusses professional internal audit standards set by the Institute of Internal Auditors (IIA). It summarizes the key standards, including the IIA's definition of internal audit…