The Institute of Internal Auditors provides a certification program for candidates who seek to be certified internal auditors (CIA).
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
The Institute of Internal Auditors (IIA) is an international professional organization representing the internal auditing profession.
Institute of Internal Auditors was created in 1941.
auditor check reliability of financial data of the organization, and he give assurance about financial data of an organization.
How make is performance appraisal of Internal Auditors
Internal Auditors' roles include monitoring, assessing, and analyzing organizational risk and controls; and reviewing and confirming information and compliance with policies, procedures, and laws. Working in partnership with management, internal auditors provide the board, the audit committee, and executive management assurance that risks are mitigated and that the organization's corporate governance is strong and effective. And, when there is room for improvement, internal auditors make recommendations for enhancing processes, policies, and procedures."
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."
The internal audit function is to ensure that an organization meets its objectives through a systematic, disciplined approach to evaluating and improving the effectiveness of risk management, control, and governance
Internal Auditors' roles include monitoring, assessing, and analyzing organizational risk and controls; and reviewing and confirming information and compliance with policies, procedures, and laws. Working in partnership with management, internal auditors provide the board, the audit committee, and executive management assurance that risks are mitigated and that the organization's corporate governance is strong and effective. And, when there is room for improvement, internal auditors make recommendations for enhancing processes, policies, and procedures."
Internal auditors are primarily involved in completing operational and compliance audits, although some perform financial audits of segments of their companies.
monitoring
why is it necessary for the auditor to assess the internal contol processess