Internal audit becoming standardized globally.
Author | Marshall, Jeffrey |
Position | AUDIT - Brief article |
Following what The Institute of Internal Auditors is calling "the most comprehensive global study ever conducted on the internal audit profession," the group concluded that internal auditing is becoming more standardized throughout the world. While internal audit is at various stages of maturity in diverse cultures, it is predicted to expand its role in organizational governance and risk management. The study was commissioned by The Internal Audit Research Foundation (IARF).
Among the results:
* a majority (82 percent) of internal auditors are following (at least partly, if not entirely) the International Standards for the Professional Practice of Internal Auditing (Standards);
* internal auditors will work more in the areas of risk management and governance (80 percent and 63 percent, respectively); and
* internal audit activities are perceived as effective and adding value to their organizations (mean of responses above 4, on a 1-through-5 scale).
The survey was conducted by 15 researchers from around the world, in 17 languages, with the participation of more than 9,300 internal auditors...
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