A robust internal audit function can find and correct deficiencies quickly and limit costs to your company. While external audits mostly focus on financial risk, internal auditors have a wider ...

Ann Cohen shares how evolving risks, emerging technology and strong internal audit partnerships impact her work and the ...

I believe the 2016 principles were a significant step forward in guiding internal audit functions around the world. And while the new PG is worth reading by and discussion among practitioners, it ...

Internal auditing is an independent appraisal function that is performed in a wide variety of companies, institutions, and governments. What distinguishes internal auditors from governmental ...

"Internal audit is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by ...

The Internal Audit Function The International Professional Practices Framework released last year by the IIA is intended to provide guidance for internal auditors, by seeking to focus on core ...

In the article, titled “An Exploratory Study of the Adoption, Application and Impacts of Continuous Auditing Technologies in Small Businesses,” the authors stated that, according to their research, ...

An operational audit measures the performance of the core function of the business. Items on the operational audit checklist include an assessment of the company's on-time delivery of goods and ...

FOR such a critical function, internal audit is too often regarded as simply a box to tick on management's list of operational things to do. In actuality, the Singapore Code of Corporate Governance ...

The Accounting Review, Vol. 86, No. 6 (NOVEMBER 2011), pp. 2131-2154 (24 pages) This study examines how using the internal audit function (IAF) as a management training ground (MTG) affects external ...