Post on 29-Dec-2015
1©2008, Tongren & Associates
Transition:
Internal Audit to Internal Assurance
John D. Tongren, Ph.D., CCP, CMA, CSP
Managing Partner Faculty MemberTongren & Associates University of Phoenix3849 Applewood Lane AccountingNorton Shores, MI 49441 USA Information Systemsjtongren@TongrenandAssociates.com Managementhttp://www.TongrenandAssociates.com
Tongren & Associates Seminar Series
2©2008, Tongren & Associates
Internal Audit Standards – Now
Institute of Internal Auditors
Standards for theProfessional Practice of Internal Auditing
Introduction Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.