Independence and Objectivity: A Framework for Internal Auditors
- Item No. : 5055
- ISBN : 0-89413-460-4
- Publisher : The IIA Research Foundation
- Publish Date : 2001
- Authors : Jane Mutchler
- Media : Paperback
- Page count : 63
- Dimensions : 8.5 x 11
- Member Price : $60.00
- Non-Member Price : $75.00
The IIA's International Standards for the Professional Practice of Internal Auditing (Standards) mandate that internal auditors maintain a certain level of independence from the work they audit. The IIA Research Foundation's Independence and Objectivity: A Framework for Internal Auditors is useful to the profession as a guide to establishing professional standards, and to practitioners to help manage the internal audit unit and individual objectivity.
World-class audit shops are broadening their focus to provide assurance and consulting services.
Internal and external auditors must continue to work together with the audit committee to ensure successful audits.
Internal auditor objectivity is critical to a balanced approach.
The modern auditor is increasingly dependent on management.