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  2. Internal audit - Wikipedia

    en.wikipedia.org/wiki/Internal_audit

    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]

  3. Chartered Institute of Internal Auditors - Wikipedia

    en.wikipedia.org/wiki/Chartered_Institute_of...

    The Chartered Institute of Internal Auditors was founded in 1948 and attained its Royal Charter in 2010. It represents internal auditors in the United Kingdom and Ireland, and is affiliated to the United States-based Global Institute of Internal Auditors. It is also a member of the European Confederation of Institutes of Internal Auditors ...

  4. Auditor independence - Wikipedia

    en.wikipedia.org/wiki/Auditor_independence

    The Charter of Audit and the reporting to an Audit Committee generally provides independence from management, the code of ethics of the company (and of the Internal Audit profession) helps give guidance on independence form suppliers, clients, third parties, etc.

  5. Chief audit executive - Wikipedia

    en.wikipedia.org/wiki/Chief_audit_executive

    Ensure that the status (e.g. stipulated in an audit charter), strategy, resources of the internal audit department are aligned and are consistent with the organization's objectives and governance policy. Establish appropriate policies and procedures to guide the internal audit function, and ensure the quality of the assurance services delivered.

  6. Internal auditor - Wikipedia

    en.wikipedia.org/wiki/Internal_auditor

    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.

  7. The Institute of Chartered Accountants of India - Wikipedia

    en.wikipedia.org/wiki/The_Institute_of_Chartered...

    The audit process lacked rigor, and questions were raised about PwC’s independence and adherence to auditing standards. [28] The Supreme Court of India (November 2010) rejected a plea by the two charged auditors to stay the proceedings by the ICAI Disciplinary committee.

  8. Has SC’s largest charter school district misused state funds ...

    www.aol.com/sc-largest-charter-school-district...

    State Sen. Brad Hutto, D-Orangeburg, one of five senators who signed onto the inspector general audit request, said he supports the probe in order to get a clearer picture of the Charter Institute ...

  9. International Organization of Supreme Audit Institutions

    en.wikipedia.org/wiki/International_Organization...

    "The creation of an internal audit unit as part of the internal control system is a strong signal by management that internal control is important. ... For an internal audit function to be effective, it is essential that the internal audit staff be independent from management, work in an unbiased, correct and honest way and that they report ...