Independent Auditors
Found 3 free book(s)
IIA INTERNAL AUDITING’S ROLE IN CORPORATE GOVERNANCE
na.theiia.orgindependent directors, can greatly strengthen the independence, integrity, and effectiveness of audit activities by providing independent oversight of the internal and external audit work plans and results, assessing audit resource and qualification needs, and mediating the auditors’ relationship with the organization.
IIA POSITION PAPER - The Institute of Internal Auditors
na.theiia.orgInternal auditing is an independent, objective assurance and consulting activity. Its core role with regard to ERM is to provide objective assurance to the board on the effectiveness of risk management. Indeed, research has shown that board directors and internal auditors agree that the two most important ways that internal auditing
Basel Committee on Banking Supervision
www.bis.orgindependent and sufficiently resourced, its responsibilities should be clearly specified, and its activities should be subject to periodic and independent review by the internal audit function. Principles 5 to 8 below describe these high-level principles in more detail, and the supporting guidance sets out sound practices related to the principles.