TITLE

Overhauling Internal Audit Standards

AUTHOR(S)
Heffes, Ellen M.
PUB. DATE
May 2001
SOURCE
Financial Executive;May2001, Vol. 17 Issue 3, p60
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The article reports on auditing standards and the Institute of Internal Auditors' (IIA) publication "Standards for the Professional Practice of Internal Auditing." New standards are proposed which support new assurance, consulting, risk management, and governance roles. The IIA Research Foundation's global research firm Competency Framework for Internal Auditing conducted the research for the publication. IIA vice president Basil Pflumm believes compliance with new standards will be mandatory as of January 1, 2002.
ACCESSION #
11927723

 

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