The role of internal auditor has not been specified thoroughly, and correctly to ensure necessary capability and competencies being addressed and help auditor to perform auditing task effectively. …

The Definition of Internal Auditing is a concise statement of the role of the internal audit activity in the organization.

An internal auditor shall adhere to conduct that enhances the professional stature of internal auditing. An internal auditor shall exercise due profes-sional care in the performance of all duties and in the …

What’s Next for Internal Auditing? identifies perceived changes in the roles of the internal audit activity over the next five years and provides insight into what internal auditing must do to meet changing …

3. e; 4. e have an increased responsibility to maintain an internal auditing function. This may provide a different basis for defining specific standa ds and guidance for the practice of internal auditing in …

The value of internal auditing as an instrument of administrative oversight and organizational improvement in the public sector is contingent on the ability of auditors to exercise independence …

The system’s internal audit function mandate is found in the Texas Internal Auditing Act which requires the system to have an internal auditing function and recognizes internal auditing as a professional …