Guide to Internal Audit

← Back to document page

Guide to Internal AuditFrequently Asked Questions About Developing and Maintaining an Effective Internal Audit FunctionSecond EditioniGuide to Internal Audit | FAQsTable of ContentsIntroduction ........................................ ........................................ ........................................ .......1The Internal Audit Profession ........................................ ........................................ ......................31. What is Internal auditing? ........................................ ........................................ ........................................ ...........32. How is the Internal Audit profession regulated? ........................................ ........................................ .................33. Is continuing professional education (CPE) required for Internal auditors? ........................................ .............44. Are Internal auditors required to be certified?.

Auditing Standard No. 5 (AS5), An Audit of Internal Control Over Financial Reporting That Is Integrated With an Audit of Financial Statements , both of which were finalized in 2007. These regulatory developments have had a significant

  Guide, Internal, Audit, Guide to internal audit