The Changing Roles of the Internal Auditor

Parveen P. Gupta · Manash R. Ray

27 citations0/0 files storedManagerial Auditing Journal

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Auditing, Earnings Management, Governance Accounting and Organizational Management Accounting and Financial Management

Abstract

Marks the 50th anniversary in 1991 of the Institute of Internal Auditors (IIA). Established in 1941 by a group of forward‐looking internal auditors, the IIA has given great impetus to the professional upgrading of internal auditors. Provides an overview of the evolving role of the internal auditor: tracing the ancient roots of the internal audit function; examining in detail the role played by the IIA in advancing the interests of the profession, and providing an outlook for the future. Concludes by observing that the role of the internal auditor will continue to expand at a rapid pace in the coming decades and beyond.

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1985Current Issues in Auditing

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2017The Development of Internal Auditing as a Profession in the U.S. During the Twentieth Century

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