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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 organization that The IIA is today: • The primary international professional association dedicated to the promotion and development of the practice of internal auditing. • The recognized authority, chief educator, and acknowledged leader in standards, certification, research, and technological guidance for the profession worldwide.

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