Internal auditor

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Related to Internal Auditors: External auditors

Internal auditor

An employee of a company who analyzes the company's accounting records to ensure that the company is following and complying with all regulations.

Internal Auditor

A person or persons employed by a company who review their own company's business activities to identify inefficiencies, reduce costs, and otherwise achieve organizational objectives. Internal auditors may investigate potential theft or fraud and ensure compliance with applicable regulations and policies. They also assist in risk management. In a large company, especially a publicly traded one, internal auditing is conducted by a board independent from any management and answerable only to an audit committee, a subcommittee on the board of directors. The growth of internal audits accelerated following the 2002 passage of the Sarbanes-Oxley Act, which increased the accounting regulations for public companies.

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UNDP has over the years, supported the IAA in strengthening the capacity of internal auditors, to execute their mandate in general government spending, based on value for money and to deter fraud.Mr.

UNDP Facilitates for Gov't's Internal Auditors

The authors' results provide insight for businesses when designing the compensation plan for their internal auditors and also for external auditors in their audit risk assessment.

Highlights of internal audit research

Among the key indicators, he said, were good governance among member states, adding that 'the role of internal auditors is critical in view of the fact that they undertake key principles of corporate governance; fairness, accountability, responsibility and transparency,' Mr Tsogwane said.

Auditors ensure good governance

Boyle, DeZoort, and Hermanson found that internal auditors made more conservative fraud risk judgments when the disclosures contained an audit opinion versus the purely descriptive disclosures.

The Benefits of Internal Audit Disclosures: A Review of Accounting Research

Commenting on the workshop, Abdulqader Obaid Ali, chairman, UAE Internal Auditors Association, said: "GDPR is a very powerful new legislation and I believe that the Internal Auditing community has greatly benefited from the sessions of the workshop.

IAA Workshop highlights GDPR law, potential risks

The sample size contained 100 internal auditors from textile business situated in Punjab.

The Internal Audit and Financial Reporting Quality

That's an important question because companies can save money when external auditors rely more on internal auditors' work--the external auditors will bill less for testing controls.

The view from outside: how do the attitudes and behavior of external auditors change when internal auditors don't detects significant problems?

Ethics and the Internal Auditor's Political Dilemma: Tools and Techniques to Evaluate a Company's Ethical Culture

Michaelides explained that engaging the internal audit service, a central-government body, in the process of auditing municipalities and local communities would contravene international standards and best practices, by which internal auditors cannot be foreign to the organisation they audit.

'A civil servant can't have two bosses', Michaelides says on internal audit debate

The theme of the workshop was an internal audit concept in perspective of government and was attended by internal auditors of irrigation and Industries Departments.

USAID funded body arranges capacity building workshop for auditors

Summary: The 17th annual regional audit conference caters to more than a thousand internal auditors

Dubai to host international audit conference in 2018

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