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Guide to Internal Audit

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? ..57. What are The IIA Practice Advisories? ..58. What jurisdiction do the SEC and the PCAOB have over Internal auditors?

enactment of Sarbanes-Oxley in 2002, we decided our clients and the business community could benefit from a second edition of our resource guide of frequently asked questions about the practice of internal auditing. Guide to Internal Audit is designed to be a helpful and easy-to-access resource that IA professionals can refer to

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