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- Title
Internal Audit Becoming Standardized Globally.
- Authors
Marshall, Jeffrey; Heffes, Ellen M.
- Abstract
This article reports on what The Internal Audit Research Foundation terms the most comprehensive global survey ever conducted of the internal audit profession. Findings show that internal auditing is becoming more internationally standardized with further expansion predicted in the areas of organizational governance and risk management. Internal auditing functions are also increasingly seen to be effective ways in which to add value to their organizations. The survey included more than 9300 internal auditors in 17 languages and 91 countries.
- Subjects
INTERNAL auditing; STANDARDIZATION; INSTITUTE of Internal Auditors; OFF balance sheet financing; MANAGERIAL accounting; RISK assessment; PROFESSIONAL ethics; QUANTITATIVE research; INTERNATIONAL cooperation
- Publication
Financial Executive, 2007, Vol 23, Issue 7, p15
- ISSN
0895-4186
- Publication type
Article