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What organization certifies internal auditors?
The Institute of Internal Auditors provides a certification program for candidates who seek to be certified internal auditors (CIA).
When was Institute of Internal Auditors created?
Institute of Internal Auditors was created in 1941.
What is the mandate of internal auditors?
Internal auditors identify control problems and develop solutions for improving and strengthening internal controls. Internal auditors are concerned with the entire range of an organization's internal controls
What are Performance Appraisal objectives of Internal Auditors?
How make is performance appraisal of Internal Auditors
When was the Institute of Internal Auditors founded?
The Institute of Internal Auditors (IIA) was founded in 1941 by a small group of dedicated practitioners in the field they identified as "internal auditing."
What do internal auditors do?
Internal auditors are primarily involved in completing operational and compliance audits, although some perform financial audits of segments of their companies.
When a firm uses internal auditors it is adhering to which one what internal control elements?
monitoring
Why is it necessary for auditors to assess internal internal control processes?
why is it necessary for the auditor to assess the internal contol processess
What is an external auditors report?
external auditors focus primarily on controls that affect financial reporting. External auditors have a responsibility to report internal control weaknesses (as well as reportable conditions about internal control)
What is internal control?
In 1992 COSO issued Internal Control--An Integrated Framework for companies, their managements, and their auditors.
What does IIA do?
The Institute of Internal Auditors (IIA) is an international professional organization representing the internal auditing profession.
What is COSO's Internal Control?
In 1992 COSO issued Internal Control--An Integrated Framework for companies, their managements, and their auditors.
