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The Internal Audit Function : An Integral Part of Organizational Governance

ISBN
0-89413-498-1
Type
book section
Date Issued
2003
Author(s)
Ruud, Flemming  
Editor(s)
Bailey, Andrew
Gramling, Audrey
Ramamoorti, Sridhar
Abstract
To better understand and position internal audit in the context of contemporary global organizations, a conceptual framework containing several organizational governance issues is introduced. Furthermore, this conceptual framework serves as a road map to key topics presented in the remainder of the monograph. Relevant authoritative standards from the newly issued Professional Practices Framework are cited to support, clarify, or expand upon this new role for internal audit.
Language
English
Keywords
Internal Audit
Interne Revision
Corporate Governance
Professional Practice Framework
HSG Classification
contribution to practical use / society
Refereed
No
Book title
Research Opportunities in Internal Auditing
Publisher
IIA - The Institute of Internal Auditors
Publisher place
Altamonte Springs
Start page
73
End page
96
Pages
24
URL
https://www.alexandria.unisg.ch/handle/20.500.14171/70536
Subject(s)

business studies

Division(s)

ACA - Institute of Ac...

Eprints ID
62114
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