Governance supports success in business and government, and internal auditing is a core component of effective governance. The IIA supports legislation and regulation that enhances governance by mandating internal audits. However, as countries vary considerably with respect to political frameworks, legal systems, culture, social priorities, and economic development, it is not feasible to provide one suitable common template for internal audit legislation or regulation. T his document provides guidelines to help legislators and regulators in the drafting process, and recommended language for creating localized law to require an internal audit.
Legislative and Regulatory Guidelines
Recommended guidelines and language for drafting laws and regulations requiring internal audit.
Tools The IIA Nov 01, 2019
The IIA
The Institute of Internal Auditors
Learn more with our other resources
Essential News for Audit Leaders Network