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Essay text:
In fact, if the independence and objectivity of internal auditing is impaired, Sarbanes-Oxley compliance is impaired at the same time.
INDEPENDENCE: The freedom from conditions that threaten objectivity or the appearance of objectivity. Such threats to objectivity must be managed at the individual auditor, engagement, functional, and organizational levels (IIA).
?Audit independence is essentially a state of mind'. Internal auditors can not be physically independent from the organization they are working for, but they can always stay objective.
OBJECTIVITY: An impartial, unbiased mental attitude and avoidance of conflicts of interest, allowing internal auditors to perform engagements in such a manner that they have an honest belief in their work product and that no significant quality compromises are made (IIA)...
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Common topics in this essay:
- AUDITING
- Auditing & Ethics
- Auditing
- Auditing
- Auditing
- auditing percedure
- auditing
- How does internal auditing maintain its independence and objectivity
- Internal Auditing
- Introduction to internal Auditing
- Paperless Auditing
- Pratice of Auditing
- The Institute Of Internal Auditors
- Auditing
- What is Auditing
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