Guide to Internal Audit

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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?.

the NYSE standards, but also the SEC’s interpretive guidance on Section 404 of the Sarbanes-Oxley Act and PCAOB Auditing Standard No. 5 (AS5), An Audit of Internal Control Over Financial Reporting That Is Integrated With an Audit

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