Internal Auditing

Essay specific features

 

Issue:

Business

 

Written by:

Orlando R

 

Date added:

June 19, 2012

 

Level:

University

 

Grade:

A

 

No of pages / words:

11 / 2865

 

Was viewed:

3974 times

 

Rating of current essay:

 
Essay content:

There is no concept of materiality in internal auditing. Internal auditors determine whether: • Operating and financial information is reliable and accurate. • Risk is minimized and identified to the enterprise. • Acceptable internal policies, external regulations, and procedures are followed...
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Their objectives are determined by management, the board, and professional standards (the board and management being their primary clients). Contrary to internal auditors, external auditors provide an opinion annually on the financial statements, and are independent of the organization. Both internal and external auditors adhere to professional standards and codes of ethics that are established by their individual professional associations...
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