Transcription of 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 ..1 The 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? ..45. Are there professional standards that govern the practice of Internal auditing? ..46. Are Internal Audit functions required to follow The IIA Standards?
49.* How has the role of internal audit in Sarbanes-Oxley compliance changed since the inception of the legislation in 2002? ..... 35 50.* Is an ineffective internal audit function a significant deficiency under Section 404 of Sarbanes-Oxley?
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