Chapter2003

The Internal Audit Function : An Integral Part of Organizational Governance

35 citations0/0 files storedAlexandria (UniSG) (University of St.Gallen)

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

Abstract

To better understand and position internal audit in the context of contemporary global organizations, a conceptual framework containing several organizational governance issues is introduced. Furthermore, this conceptual framework serves as a road map to key topics presented in the remainder of the monograph. Relevant authoritative standards from the newly issued Professional Practices Framework are cited to support, clarify, or expand upon this new role for internal audit.

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References

1985Competitive Advantage: Creating and Sustaining Superior Performance 1998Competitive advantage: creating and sustaining superior performance 1998Competitive strategy : techniques for analyzing industries and competitors : with a new introduction 2000Enterprise-Wide Risk Management : Strategies for Linking Risk and Opportunity 1996Sawyer's Internal Auditing: The Practice of Modern Internal Auditing 1994Auditing: Concepts for a Changing Environment 1988Professional Judgment in Financial Reporting

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