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Guide to Internal Audit - IIA

Guide to Internal Audit Frequently Asked Questions About Developing and Maintaining an Effective Internal Audit Function Second Edition Table of Contents 1. The Internal Audit Profession .. 3. 1. What is Internal auditing? .. 3. 2. How is the Internal Audit profession regulated? .. 3. 3. Is continuing professional education (CPE) required for Internal auditors? .. 4. 4. Are Internal auditors required to be certified? .. 4. 5. Are there professional standards that govern the practice of Internal auditing? .. 4. 6. Are Internal Audit functions required to follow The IIA Standards? .. 5. 7. What are The IIA Practice Advisories? .. 5. 8. What jurisdiction do the SEC and the PCAOB have over Internal auditors? .. 5. 9. Can existing employees become Internal auditors? .. 6. 10. What personal qualities, knowledge and skills should Internal auditors possess? .. 6. 11. Do Internal auditors have to comply with any professional ethics requirements?

Guide to Internal Audit Frequently Asked Questions About Developing and Maintaining an Effective Internal Audit Function Second Edition

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Transcription of Guide to Internal Audit - IIA