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  2. Institute of Internal Auditors - Wikipedia

    en.wikipedia.org/wiki/Institute_of_Internal_Auditors

    To help internal auditors implement these professional practice standards, The IIA produces authoritative guidance developed with the assistance of professional internal auditors with diverse, global expertise. Guidance is created through a rigorous process to assure its applicability to a wide range of internal audit functions around the world.

  3. Chief audit executive - Wikipedia

    en.wikipedia.org/wiki/Chief_audit_executive

    The profession is unregulated, though there are a number of international standard setting bodies, an example of which is the Institute of Internal Auditors ("IIA"). The IIA has established Standards for the Professional Practice of Internal Auditing [2] and has over 150,000 members representing 165 countries, including approximately 65,000 ...

  4. Chartered Institute of Internal Auditors - Wikipedia

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

    In 2020, the Chartered IIA launched the Internal Audit Practitioner programme, and in 2022, a brand new syllabus. The bulk of the Chartered IIA's students are working towards the Certified Internal Audit designation. The Chartered IIA offers two apprenticeships: Internal Audit Practitioner (Level 4) and Internal Audit Professional (Level 7).

  5. Control self-assessment - Wikipedia

    en.wikipedia.org/wiki/Control_self-assessment

    The Institute of Internal Auditors based its control self-assessment methodology on the Total Quality Management approaches of the 1990s as well as the COSO's framework. The methodology became part of the International Standards for Professional Practice of Internal Auditing and was adopted by a large number of major organisations. [16]

  6. List of accountancy bodies - Wikipedia

    en.wikipedia.org/wiki/List_of_accountancy_bodies

    Professional bodies are also responsible for administering training and examinations for students and members. The primary bodies in each country are affiliated to the International Federation of Accountants while a few do not belong to IFAC as they operate more like specialist bodies helping the work of accountants and auditors such as the ...

  7. 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]

  8. International Organization of Supreme Audit Institutions

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

    The "INTOSAI Auditing Standards" had been approved by the INCOSAI in 1998 and updated in 2001. In its strategic plan 2005–2010, the INTOSAI decided to "provide an up-to-date framework of professional standards", so the INTOSAI Professional Standards Committee decided to merge the existing and new INTOSAI standards and guidelines into a framework.

  9. Auditor independence - Wikipedia

    en.wikipedia.org/wiki/Auditor_independence

    Further, because current auditors will know they are soon to be replaced, they will be inclined to produce audit reports which demonstrate high standards and are an exemplar of true independence, and avoid having any shortcomings exposed by the new audit team. However, empirical evidence is mixed.