Internal Auditor
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An Internal Auditor is a financial auditor employed by the same company, organizations and government agency he/she is auditing.
- AKA: Independent Auditor.
- Example(s)
- Counter-Example(s):
- See: Internal Control, Audit, Financial Auditor, Audit Report.
References
2016
- (Wikipedia, 2016) ⇒ http://en.wikipedia.org/wiki/Auditor#Types of Auditor Retrieved 2016-11-11
- Internal Auditors are employed by the organizations they audit. They work for government agencies (federal, state and local); for publicly traded companies; and for non-profit companies across all industries. The internationally recognised standard setting body for the profession is the Institute of Internal Auditors - IIA (www.theiia.org). The IIA has defined internal auditing as follows: "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".[1]
- ↑ "Pages - Definition of Internal Auditing". Na.theiia.org. 2000-01-01. https://na.theiia.org/standards-guidance/mandatory-guidance/Pages/Definition-of-Internal-Auditing.aspx. Retrieved 2013-09-02.