Transcription of Chapter 1 Internal Auditing History Evolution and Prospects
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Chapter 1 Internal Auditing History Evolution and Prospects
_____ Chapter 1: Internal Auditing : History , Evolution , and Prospects 1. Chapter 1. Internal Auditing : History , Evolution , AND Prospects . Sridhar Ramamoorti The Institute of Internal Auditors Research Foundation Disclosure Copyright 2003 by The Institute of Internal Auditors, 247 Maitland Avenue, Altamonte Springs, Florida 32701-4201. All rights reserved. Printed in the United States of America. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form by any means electronic, mechanical, photocopying, recording, or otherwise without prior written permission of the publisher. The IIA publishes this document for informational and educational purposes. This document is intended to provide information, but is not a substitute for legal or accounting advice.
for instituting controls rather straightforwardly: “…if employees have an opportunity to steal they may take advantage of it.” The Bible also contains examples of internal controls such as the dangers of dual custody of assets, the need for competent and honest employees, restricted access, and segregation of duties (O’Reilly et al., 1998).
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