Looks the internal audit function development from the internal audit definition evolution
Qiurui Bian
Abstract
Qiurui Bian
Abstract
The change of interior audit definition is adapts with the internal audit practice.Since the International Interior auditor association(IIA) had been established,the internal audit definition had come through several revisions.Along with the production capability development,the request from management to the internal audit is unceasingly changing.The internal audit function also developed from bypast initial financial audit,the management audit develop to the modern management audit and even now the risk guide audit.Our country's internal audit should follow up the newest development direction,in order to coordinate with the goal.
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The change of interior audit definition is adapts with the internal audit practice.Since the International Interior auditor association(IIA) had been established,the internal audit definition had come through several revisions.Along with the production capability development,the request from management to the internal audit is unceasingly changing.The internal audit function also developed from bypast initial financial audit,the management audit develop to the modern management audit and even now the risk guide audit.Our country's internal audit should follow up the newest development direction,in order to coordinate with the goal.
Key concepts: Internal audit, Audit plan, Information technology audit, Audit, Accounting, Business, Joint audit, Control environment