How to incorporate integrated auditing into an internal audit approach?
To fully incorporate integrated auditing into an internal audit approach, auditors must be able to understand and assess the risks the organization faces at the strategic, operational and tactical levels. They also need to know about corporate governance, risk management and control models.
What is critical thinking in internal audit?
Critical thinking is defined as an open-minded approach to analyzing a situation or task for the development of supportable conclusions and conveying the assessed results in a logical manner. The application of this concept in internal audit is where value can be unleashed within an organization.
What is the Institute of Internal Auditors?
About The Institute of Internal Auditors Established in 1941, The IIA serves approximately 150,000 members in internal auditing, governance and inter- nal control, IT audit, education, and security worldwide.
What is the new internal auditing Handbook?
The first Internal Auditing Handbook set out the author’s views and understanding of the audit role. The new Handbook contains a whole range of different views and extracts of writings from a variety of representatives from the audit community.
[PDF] IIA Audit Tool