A Quality Assurance Review for the Internal Audit Function

For a number of years external auditors have advocated the extension of a peer review system to include internal auditing departments in order to improve the quality of an audit. A study is provided which explores how one company, a Fortune 500 manufacturing firm, implemented a quality assurance review programme and how the Institute of Internal Auditors has reacted to demands of its members towards implementing such reviews.

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Year of publication:	1990
Authors:	Cooper, William D. ; Kauder, W. Frank ; Morgan, Robert G.
Published in:	Managerial Auditing Journal. - MCB UP Ltd, ISSN 1758-7735, ZDB-ID 2023232-9. - Vol. 5.1990, 3
Publisher:	MCB UP Ltd
Subject:	Audit \| Internal audit \| Performance appraisal \| Quality

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Type of publication:	Article
Type of publication (narrower categories):	research-article
Language:	English
Other identifiers:	10.1108/02686909010006643 [DOI]
Source:	Other ZBW resources

Persistent link: https://www.econbiz.de/10014929344