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The Internal Audit Service or IAS is a Directorate-General (DG) of the European Commission that was established in 2001 to contribute to an increased accountability of the Commission. The Commissioner responsible for the IAS is Piotr Serafin , who chairs the Commission’s Audit Progress Committee.
Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes. [1]
The Internal Audit Service is the title of several government bodies responsible for internal audit: Philippines At the ...
An internal auditor is an auditor who is appointed by the Board of directors of the company in order to carry out the internal audit function. Generally, an employee of the company acts as an internal auditor, whereas some companies appoint an external expert as an internal auditor.
The Internal Audit Foundation is undertaking the initiative: "Internal Audit: Vision 2035 - Creating Our Future Together." This project is designed to identify what the internal audit profession will look like in 2035, how the IIA can elevate the value of internal audit during that time, and what steps must be taken to make that future a reality.
[1] Specifically, activities include internal audit, investigation, monitoring, evaluation, inspection, reporting and support services to the United Nations Secretariat. [2] Its intended and mandated function is similar to many national government audit organisations, like the Government Accountability Office in the United States.
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It relies upon the COSO's integrated framework for internal control (as stated in the preface), and uses the COSO's definition of Internal Control and IIA's definition of Internal Audit. Guidelines on Best Practice for the Audit of Privatizations, (1998) Guidance for Planning an Audit of Internal Controls for Public Debt, (2002)
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