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In 2007, the Profession Standards Committee and the IIA entered into an Memorandum of understanding. Both organizations support INTOSAI’s stragic plan’s first goal of “Accountability and professional standards: promote strong, independent and multidisciplinary SAIs by (1) encouraging SAI’s to lead by example and (2) contributing to the development and adoption of appropriate and effective professional standards. The Professional Standards Committee believed that its Internal Control Subcommittee was in the best position to support IIA’s mission of sustaining the internal audit profession globally through appropriate infrastructure, coordination, support, and communication.
INTOSAI GOV 9140, Internal
Internal auditors usually report administratively to management and functionally to those charged with governance, such as board, audit committee, senior management or, where appropriate, an external oversight body.
The paper also discuses the risks of misinterpretation of conclusions when using each other’s work