Objectivity and Independence of Internal Audit
Keywords:
objectivity and independence, internal audit and credibility; reliability, assurance, and principles
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References
(2018) The Conceptual Framework for Independence.
(2020) Figure 6.3: THE INSTITUTE OF INTERNAL AUDITORS, INC. CODE OF ETHICS Introduction. 106-108.
M Marais (2017) Quality assurance in internal auditing: An analysis of the standards and guidelines implemented by the Institute of Internal Auditors (IIA). 12(2), 85-107.
(2011) Joint Committee on Standards for Educational Evaluation.
J Loebbecke, M Eining, J Willingham (1989) Auditors' experience with material irregularities: Frequency, nature, and detectability. 8(2), 1-28.
M Ojo (2019) The Role of Internal Audit in Enhancing Corporate Governance Practices in the Nigerian Manufacturing Sector. 31(4), 1-7.
K Pickett, M Pickett (2020) The Internal Auditing Handbook.
Published
2023-07-04
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