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Quality assurance in internal auditing: An analysis of the standards and guidelines implemented by the Institute of Internal Auditors (IIA)

Meditari accountancy research, 2004-10, Vol.12 (2), p.85 [Peer Reviewed Journal]

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Title:
Quality assurance in internal auditing: An analysis of the standards and guidelines implemented by the Institute of Internal Auditors (IIA)
Author: Marais, M
Subjects: Analysis ; Auditing profession ; Auditing standards ; Auditors ; Audits ; Compliance ; Ethics ; Internal auditing ; Internal auditors ; Professional practice ; Quality control ; Quality standards ; Studies
Is Part Of: Meditari accountancy research, 2004-10, Vol.12 (2), p.85
Description: Via the Institute of Internal Auditors, founded in 1941, the internal auditing profession actively promote the quality of internal auditors and internal audit activities. Since 1999, internal auditing standards have been revised. From 1 January 2002, all internal audit activities/any consultant rendering internal auditing services must undergo quality control, according to the provisions of Attribute Standard 1300. The revised internal auditing standards on quality control in internal audit activities reflect fundamental changes for the internal auditing profession. This article analyses the formal prescriptions and guidelines on quality in internal audit activities contained in the internal auditing standards and related practice advisories. [PUBLICATION ABSTRACT]
Publisher: Pretoria: Emerald Group Publishing Limited
Language: Afrikaans;English
Identifier: ISSN: 2049-372X
EISSN: 2049-3738
DOI: 10.1108/10222529200400017
Source: ProQuest Central

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