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• eBook-Kapitel aus dem Buch Global Management Challenges for Internal Auditors

  Internal Audit Standards: Everything for Everybody

  Inta Ozolina

  …15 Internal Audit Standards: Everything for Everybody? By Inta Ozolina, Internal auditor (ACCA, CIA) The applicability and scope of IAI… …Standards has been an object of discussion for some time now. One of the issues of these discussions is – whether all companies should apply the Standards… …to the same extent. Namely, whether smaller companies with smaller size internal audit teams should comply with the same scope of Standards and how… …they should do it. We all know that the Standards are extensive, cover most key areas of internal audit profession and work. Even more – the… …Practice Advisories provide further interpretation of the general statements of the Standards. Of course, the mentioned documents are only for guidance… …Standards and use the phrase ‘in compliance with the IAI Standards’ in their reports. To be able to do that, a regular external assessment must be done at… …16 Another area where formal compliance with the Standards may be difficult to obtain is documentation. Many business internal auditors try to… …ensure. The discussion on issues of small audit teams could go on and on. However, the aim of this article is not to diminish the value of Standards… …against Standards is one of the means. However, if small audit teams, irrespective of how professional, qualified and experienced they are, avoid such… …assessment because the requirements are just unrealistic, the Standards really lose their meaning. I think it is a high time to raise this discussion and…

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