Burnaby, Priscilla; Hass, Susan - In: Managerial Auditing Journal 24 (2009) October, pp. 813-834
document how internal auditing is practiced. The purpose of this paper is to summarize responses to three global surveys of … tools and techniques; and emerging roles of the IAA. Findings – The profession of internal auditing is a rich resource for … auditing as a value-added activity that helps an organization manage its risks and take advantage of opportunities. The CBOK …