Abstract:
The internal auditor’s value lies in how well he has been able to contribute to the achievement of the overall organizational objectives. The internal auditor should constantly seek to make himself relevant to his organization by providing information that will make management take decisions that impact positively on their ability to achieve the organizational goals.
Description:
All over the world there is a realization that the Internal Audit activity has the potential to provide hitherto unparalleled services to management in the conduct of their duties. This potential has been turned into a challenge and embodied in the new definition of Internal Auditing from the Institute of Internal Auditors (the IIA).