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Journal Articles

Quality assurance in internal auditing: An analysis of the standards and guidelines implemented by the Institute of Internal Auditors (IIA)

M. Marais
Journal: Meditari Accountancy Research
Meditari Accountancy Research (2004) 12 (2): 85–107.
https://doi.org/10.1108/10222529200400017
Published: 01 October 2004
... for the internal auditing profession. This article analyses the formal prescriptions and guidelines on quality in internal audit activities contained in the internal auditing standards and related practice advisories. Key words Chief audit executive Internal assessment Internal auditors Internal audit activity...
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