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The Internal Audit Function : An Integral Part of Organizational Governance

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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.
   
type book chapter (English)
   
keywords Internal Audit, Interne Revision, Corporate Governance, Professional Practice Framework
   
book title Research Opportunities in Internal Auditing
editor Andrew Bailey, Audrey Gramling, Sridhar Ramamoorti
date of appearance 2003
publisher IIA - The Institute of Internal Auditors (Altamonte Springs)
volume / edition 2003
ISBN 0-89413-498-1
page(s) 73-96
citation Ruud, F. (2003). The Internal Audit Function: An Integral Part of Organizational Governance. In Bailey, A., Gramling, A., & Ramamoorti, S. (Eds.), Research Opportunities in Internal Auditing (pp. 73-96). Altamonte Springs: IIA - The Institute of Internal Auditors. - ISBN 0-89413-498-1.