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

Quality assurance in internal auditing: An analysis of the standards and guidelines implemented... 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Meditari Accountancy Research Emerald Publishing

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

M. Marais
Meditari Accountancy Research , Volume 12 (2): 23 – Oct 1, 2004
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References (4)

Publisher
Emerald Publishing
Copyright
Copyright © 2004 Emerald Group Publishing Limited. All rights reserved.
ISSN
1022-2529
DOI
10.1108/10222529200400017
Publisher site
See Article on Publisher Site

Abstract

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.

Journal

Meditari Accountancy Research – Emerald Publishing

Published: Oct 1, 2004

Keywords: Chief audit executive; External assessment; Internal assessment; Internal auditing; Internal auditors; Internal auditing standards; Internal audit activity; Internal auditing clients; Quality; Quality control; Quality assurance; Quality assessment; Quality programme; Quality service

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