Internal auditing's international contribution to governance

Abstract
Internal auditing has been adding value in organisations across all sectors for many years. This paper is based on research by the authors into this value in the UK, widened to include the contribution by internal auditing's professional development worldwide. This development is based mainly on international internal auditing standards, now receiving recognition by governments, regulators, external auditors and other authorities across the world. Not least by the worldwide requirements of the US Sarbanes-Oxley Act of 2003, and board responsibility for the effectiveness of internal control. The paper discusses how the assurance, compliance and consultant roles of internal auditing are being recognised today at board level in many organisations as valuable contributors to good governance practices.
Keywords No keywords specified (fix it)
Categories (categorize this paper)
Options
 Save to my reading list
Follow the author(s)
My bibliography
Export citation
Find it on Scholar
Edit this record
Mark as duplicate
Revision history Request removal from index
 
Download options
PhilPapers Archive


Upload a copy of this paper     Check publisher's policy on self-archival     Papers currently archived: 9,357
External links
  •   Try with proxy.
  •   Try with proxy.
  • Through your library Configure
    References found in this work BETA

    No references found.

    Citations of this work BETA

    No citations found.

    Similar books and articles
    Asher Friedberg (1998). Ethical Aspects of Internal Auditing. Journal of Business Ethics 17 (8):895-904.
    Elsa Dawson (1998). The Relevance of Social Audit for Oxfam GB. Journal of Business Ethics 17 (13):1457-1469.
    Analytics

    Monthly downloads

    Added to index

    2009-01-28

    Total downloads

    4 ( #198,532 of 1,088,424 )

    Recent downloads (6 months)

    1 ( #69,601 of 1,088,424 )

    How can I increase my downloads?

    My notes
    Sign in to use this feature


    Discussion
    Start a new thread
    Order:
    There  are no threads in this forum
    Nothing in this forum yet.