Reviewing the internal auditing function: Processes and procedures
Abstract
Internal auditing assumes an increased responsibility for the evaluation of entity operations as a service to management and the board of directors. Quality assurance review is the process through which assurance is obtained that the internal auditing department’s work is done in accordance with the Standards for the Professional Practice of Internal Auditing. This study examines the current practices of quality assurance review in South Africa. Although not all organisations surveyed do perform internal auditing quality assurance reviews, the organisations that do, benefit from them. Various methods are used in practice to perform internal and external quality assurance reviews. This study provides information on the processes and procedures used in quality assurance review programmes.
Keywords
Citation
Venter, J.M.P. and du Bruyn, R. (2002), "Reviewing the internal auditing function: Processes and procedures", Meditari Accountancy Research, Vol. 10 No. 1, pp. 227-241. https://doi.org/10.1108/10222529200200012
Publisher
:MCB UP Ltd
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