The nature and scope of the consulting engagement are subject to agreement with the engagement client. Consulting services generally involve two parties: 1 the person or group offering the advice - the internal auditor, and 2 the person or group seeking and receiving the advice - the engagement client.
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When performing consulting services the internal auditor should maintain objectivity and not assume management responsibility. The Standards are part of the Professional Practices Framework.
Guidance regarding how the Standards might be applied is included in Practice Advisories that are issued by the Professional Issues Committee. The Standards employ terms that have been given specific meanings that are included in the Glossary. Internal Audit. International Standards for the Professional Practice of Internal Auditing Internal audit activities are performed in diverse legal and cultural environments; within organizations that vary in purpose, size, complexity and structure; and by persons within or outside of the organization.taylor.evolt.org/selud-folgueroles-donde.php
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The purpose of the Standards is to: Delineate basic principles that represent the practice of internal auditing as it should be. Provide a framework for performing and promoting a broad range of value-added internal audit activities. Carcello, J. Accounting Horizons, 2 19, Goodwin, J. Two factors affecting internal audit independence and objectivity: Evidence from Singapore.
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International Journal of Auditing, 2 5, Leung, P. Accountability structures and management relationships of internal audit: An Australian study.
Global Internal Audit Survey
Managerial Auditing Journal, 9 26, Mat Zain, M. International Journal of Auditing, 18 1 , Mihret, D.
Internal audit effectiveness: An Ethiopian public sector case study. Managerial Auditing Journal, 22 5 , Naiker, V. Former audit partners on the audit committee and internal control deficiencies. The Accounting Review, 84 2 , The impact of internal audit function quality and contribution on audit delays. Puri, R.
Corporate governance through audit committee: A study of the Indian Corporate Sector. Raghunandan, K.
Accounting Horizons, 2 15, Determinants of audit committee diligence. Accounting Horizons, 3 21, Van Gansberghe, C. Internal auditing in the public sector: A consultative forum in Nairobi, Kenya, shores up best practices for government audit professionals in developing nations. Internal Auditor, 62 4 , Vermeer, T. Audit fees at US non-profit organizations.
5 qualities every internal auditor needs – does yours have them?
Auditing: A Journal of Practice Theory, 28 2 , Walker, P. Enterprise risk management: Putting it all together.
Zaman, M. Turnbull—Generating undue expectations of the corporate governance role of audit committees. Managerial Auditing Journal, 16 5 , Informal interactions between audit committees and internal audit functions: Exploratory evidence and directions forfuture research, 6 28 , Zhang, Y.
Related Characteristics of an Internal Audit Activity
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