The Philippine Internal Auditing
Framework 'provides authoritative guidance essential for the professional practice of internal auditing
' and is 'aligned with the prevailing international principles and standards.
The Award acknowledges and appreciates internal audit departments that go an extra mile to implement practices and standards that ensure effective and efficient performances when compared to other organisations, as well as aims at creating a culture of sharing best practices among internal auditing
departments and give an opportunity to others to learn from those who have successfully implemented best practices.
Other companies profiled in Protivitis new Internal Auditing
Around the World book include Beam Suntory, CNL Financial Group, The Fresenius Group, Grupo Financiero Multiva, Horizon Blue Cross Blue Shield of New Jersey, Marriott Vacations Worldwide Corporation, Puget Sound Energy, Southwest Airlines, Telecom Italia Group, Universal American and Victorian Department of Education and Training, among others.
The aim of the event was to enhance the business community's knowledge of the essential role internal auditing
plays in strong organisational governance and effective risk management.
SAS 128 suggests that in evaluating this critical internal auditing
attribute, the external auditor may assess factors such as the internal audit functions use of audit documentation (i.
The present study aimed to investigate the relationship between uses of information technology in internal auditing
by internal auditors Characteristics.
The course provides an understanding of internal auditing
standards, referencing IIA Standards and the generally accepted definition of internal auditing
that can be found at the start of the IIA's Code of Ethics: "Internal auditing
is an independent, objective assurance and consulting activity designed to add value and improve an organisation's operations.
The Institute of Internal Auditors, USA, issued standards of internal auditing
This study enables us to document past and present changes and trends in the practice of internal auditing
, investigate possible upcoming shifts, and provide practicing internal auditors with ideas and information about best practices," says Yass AlKafaji, associate professor of accounting at the American University of Sharjah in the United Arab Emirates.
The role of the internal auditing
function is not simply to perform audits, or to identify control deficiencies and areas requiring attention.
Standards set forth by the Institute of Internal Auditors (IIA), International Standards for the Professional Practice of Internal Auditing
, define internal auditing
as an independent assurance function and require internal auditors to be independent from activities they audit (IIA 2003, Introduction, [section] 1130.
write that changes to the definition of internal auditing
have increased the scope of internal audit by explicitly including consulting activities, providing a comparison of the nature, extent and consequences of the definitional change on internal audit consulting activities undertaken by a sample of IIA members in the UK/Ireland and Italy.