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ISBN 10: 089413695X
ISBN 13: 9780894136955
Author: The IIA Research Foundation
Characteristics of an Internal Audit Activity provides a foundational overview of the essential attributes, principles, and practices that define an effective internal audit function. Published by The IIA Research Foundation, this first edition outlines the professional standards, organizational positioning, and core competencies required for internal auditors to add value and ensure accountability within organizations. It examines key elements such as independence, objectivity, governance, and risk management, while also addressing practical challenges faced in aligning audit activities with organizational goals. This resource serves as a guide for practitioners, students, and organizations seeking to strengthen the credibility and effectiveness of their internal audit activities.
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Tags: The IIA Research Foundation, Characteristics, Internal, Activity
