tailieunhanh - Internal Audit 2012*: A study examining the future of internal auditing and the potential decline of a controls-centric approach

We conducted our audit of compliance in accordance with . generally accepted auditing standards; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test. | Advisory Services Internal Audit Internal Audit 2012 A study examining the future of internal auditing and the potential decline of a controls-centric approach connectedthinking Observations Since 2005 PricewaterhouseCoopers has been conducting an annual State of the Profession survey to provide audit leaders with important data and insights into current issues affecting the internal audit community. Given the many forces impacting internal audit in recent years we thought it would be beneficial to develop a consensus projection of the trends likely to shape the world of internal audit by the year 2012. This report is the result of that effort and we are deeply grateful to those who .