Controle InterneThèses Synthèses

Guide de l’Audit Interne
Protiviti
Guide to Internal Audit

"The 90 questions and answers are organized into eight sections, with new and significantly revised questions noted with an asterisk. Among the new questions are:

• What types of IT audit skills should be included in an internal audit department?
• How can internal audit assist in developing and maintaining an effective corporate governance environment?
• To what degree should the internal audit function coordinate its activities with its external audit firm?
• How does completing a quality assessment review strengthen the value internal audit brings to the organization?
• What should the audit committee’s relationship be with an organization’s board of directors, compensation committee, disclosure committee, and nominating and governance committee?

This resource guide will be of interest to public companies as well as private organizations seeking information on how they can benefit from an effective internal audit function."


http://www.protiviti.fr/portal/site/pro-fr/menuitem.8771f41fd1ea8671bb078e9ca7cebfa0/

Le guide est téléchargeable à cette adresse :

http://www.protiviti.com/downloads/PRO/pro-us/publications/Guide_to_Internal_Audit.pdf