Keywords: Quality control
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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
... consultant rendering internal auditing services must undergo quality control, according to the provisions of Attribute Standard 1300. The revised internal auditing standards on quality control in internal audit activities reflect fundamental changes for the internal auditing profession. This article analyses...
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