Internal Audit Quality: Developing a Quality Assurance and Improvement Program is a comprehensive and authoritative guide to better practice internal auditing. Written by a global expert in audit quality, this guide is the first to provide complete coverage of the elements that comprise an effective internal audit quality assurance and improvement program. Readers will find practical solutions for monitoring and measuring internal audit performance drawn from The IIA's International Standards for the Professional Practice of Internal Auditing, and complemented by advice and case studies from leading audit practitioners from five different continents.
Major corporate and financial collapses over the past decade have challenged the value of internal audit. With an increased focus on internal audit's role in good governance, management is increasingly demanding that internal audit provides assurance of the quality of its own activities. The IIA standards provide a framework for audit quality in the form of mandatory guidance . Recent research indicates that the majority of internal audit functions do not fully comply with the standards and, as a result, are not servicing the needs of their organizations as well as they might. Internal Audit Quality offers a roadmap to internal audit quality, providing readers the guidance they need to:
- Embed quality into all elements of internal audit from strategic and operational planning down to day-to-day tasks
- Create well-defined internal audit programs and procedures
- Independently self-assess internal audit quality and performance
- Conform with the IIA standards and better practice
- Provide assurance over internal audit efficiency and effectiveness
- Deliver value by meeting stakeholder expectations
As a key component of good governance, internal audit is on the rise. The days of retrospective, compliance-focused auditing is a thing of the past. Organizations expect more of internal audit, and many internal audit activities are accepting the challenge. Rather than relying on audit supervision and external assessments, modern auditors are embedding quality into audit activities to create effective programs. For the auditor looking to distinguish themselves as leading edge, Internal Audit Quality provides the guidance that enables the right work, at the right time, in the right way.
Payez facilement par carte, Klarna, Apple Pay ou Google Pay. Pas satisfait ? Vous avez toujours une garantie de remboursement de 14 jours. En savoir plus dans nos conditions. Si vous avez des questions, envoyez-nous un e-mail à hello@memmo.org.
Memmo facilite tes études, où que tu sois dans le monde. On rassemble tes manuels de cours et des outils d'étude intelligents au même endroit : résumés, quiz, podcasts et flashcards. Et il y a Ted, ton compagnon d'étude qui répond à toutes tes questions. Plus de 50 000 étudiants étudient déjà ici – conçu pour t'aider à apprendre plus vite et à moins stresser.