Internal Auditor Magazine – Edisi Februari 2012

Internal auditors should strongly consider a risk‑based approach to audits of governance. Should internal audit departments audit governance processes? Can they assess board operations effectively? Isn’t that the responsibility of the board itself, generally through a governance committee? Are auditors sufficiently independent, since they report to the audit committee, and do they have the necessary skills? These are questions I often hear when the profession’s thought leaders suggest we need to include audits of governance processes in the audit plan. Nonetheless, professional guidance and research indicate that this will be a priority for internal auditors in the coming years. In The IIA’s latest Common Body of Knowledge (CBOK) report, for example...

This content is restricted to site members. If you are an existing user, please log in. New users may register below.

Existing Users Log In
   
New User Registration
*Required field

Share:

More Posts

Test for Election

This content is restricted to site members. If you are an existing user, please log in. New users may register

Send Us A Message