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Current Issues in Auditing, 2010
Internal Audit Foundation, 2020
6/24/2020 New Internal Audit Foundation Report Challenges Internal Auditor Functions to Be Value Drivers This new Internal Audit Foundation report, based on the findings of a global survey and in-depth interviews with world-class internal audit functions, addresses the question, “What is the added value of internal auditing?” It suggests concrete pointers on how to define and measure added value, and how to communicate that value to stakeholders. The findings in this report, one of the Internal Audit Foundation’s first crowdfunded research efforts (learn more), are based on a global survey and in-depth interviews with key individuals and chief audit executives of diverse organizations considered to have best-practice internal audit functions. The results suggest a maturity model that distinguishes “governance, risk, and control (GRC) partner,” “trusted advisor,” and “value driver” as growing roles of the internal audit function. This approach can help internal audit functions clarify what the added value of internal audit should look like, how chief audit executives (CAEs) and key stakeholders can measure the success of the function, and how internal auditors and CAEs can communicate that added value to stakeholders. The idea of internal auditing being a value driver means it adapts to circumstances at the speed of risk, takes a seat at the table, and offers unique insights and foresight that can contribute to discussions about corporate culture, strategy, operations, and decision making. The report’s authors, Marc Eulerich, CIA, and Rainer Lenz, CIA, QIAL, conclude that internal auditors should become value drivers if they are not already aspiring to do so. https://na.theiia.org/news/Pages/New-Internal-Audit-Foundation-Report-Challenges-Internal-Auditor-Functions-to-Be-Value-Drivers.aspx
Current Issues in Auditing, 2016
SUMMARY: On December 17, 2015, the International Auditing and Assurance Standards Board (IAASB) issued an Invitation to Comment entitled Enhancing Audit Quality in the Public Interest: A Focus on Professional Skepticism, Quality Control and Group Audits (hereafter, the ITC). The ITC highlights the IAASB's discussions regarding the three separate, but related, topics: professional skepticism, quality control, and group audits, in order to solicit feedback on these topics from various stakeholders. The ITC also discusses potential standard-setting activities the IAASB could participate in to enhance audit quality. The comment period ended on May 16, 2016. This commentary summarizes the contributors' views on selected questions posed in the ITC. Data Availability: The invitation to comment (as of May 23, 2016) is available at: https://www.ifac.org/system/files/publications/files/IAASB-Invitation-to-Comment-Enhancing-Audit-Quality.pdf
Social Science Research Network, 2003
Australian Accounting Review, 2012
Public Money & Management, 2020
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O meu 25 de Abril, 2024
Handbuch des Alevitentums Geschichte und Gegenwart der der Gefolgschaft von Şah-ı Merdan Ali, 2024
FrancoAngeli, 2023
Democratization, Routledge United Kingdom, 2024
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Journal of Islamic Ethics, 2019
Journal of Molecular Structure, 1983
Indian Scholar, 2017
Journal of English Teaching, Applied Linguistics and Literatures (JETALL)
The Egyptian Journal of Hospital Medicine
Aerosol and Air Quality Research, 2015
The Patient: Patient-Centered Outcomes Research, 2024
Journal of the Acoustical Society of America, 2007
Jurnal Ekonomi Malaysia, 2014