tailieunhanh - Lecture Corporate governance and ethics: Chapter 8 - Rezaee

Chapter 8 - Internal auditors’ roles and responsibilities. After completing this chapter, students will be able to: Understand the importance and value-added nature of the internal audit function, review the qualities of an effective internal audit department, discuss the role of internal auditors as assurance providers and consultants,. | Chap Internal Auditors Roles and Responsibilities Corporate Governance and Ethics Zabihoilah Rezaee Understand the importance and value-added nature of the internal audit function. Review the qualities of an effective internal audit department. Discuss the role of internal auditors as assurance providers and consultants. Review the trends of the internal auditing profession. Discuss the relationship of internal audits and the audit committee. Analyze the determinants of an effective internal audit. Discuss the professional practices framework PPF adopted by The Institute of Internal Auditors IIA . Promote the best practices and internal audit framework. Key Terms Chief audit executive CAE B oring Organizations of the Treadway Commission Committee of Sp COSO Foreign Corrupt Practices Institute of Internal Auditors Standards for the Professional Practice of Internal Auditing SPPIA