found that
internal auditor independence positively related to perceived IA effectiveness.
Conceptual review of the Section 404 law Sarbanes-Oxley (2002) shows a part of the effort to enact this legislation is spend attention to the ability of
internal auditors [4],
internal auditor's characterestics such as maintaining autonomy, competence and objectivity of their judgment.
On the other hand, an
internal auditor does not charge any fees for the service performed as they are employees of the banks and they always try to maintain their independence in order to comply with the IIA code of conduct and in order to maintain the quality and image of the function.
The UAE Internal Association (UAE-I) also took the lead in Arabization of the "Certified
Internal Auditor" (CIA) Exam which was a combined effort of several Arab Institutes.
Internal auditing has a role in risk management and corporate governance, the
internal auditor being often considered one of the "four pillars" of corporate governance, the other pillars being the Board of Directors, management, and the external auditor.
After receiving her certified
internal auditor designation from the Institute of
Internal Auditors, Chase credits her career advancement and success in part to the Association of Credit Union
Internal Auditors.
The Ted Keys Award is named in honor of the late Elmer Theodore Keys, Jr., a long-time regular writer for
Internal Auditor, and is presented each year for the most outstanding article submitted to one of the magazine's departments.
Independence; in order to avoid external pressures that might face the
internal auditor.
Tabuena (2010) notes that a common criticism of
internal auditor involvement in risk management activities is that the traditional internal audit findings related to compliance testing and controls assurance can lose some of their independence and authority if the work of the internal audit department is more closely integrated with traditional management functions and prerogatives.
Exley is deputy auditor general of the Navy and has served as a DoD
internal auditor for 35 years, He holds a master's degree in business administration, and he is a certified public accountant, a certified
internal auditor, a certified fraud examiner, and a certified government financial manager.
The courses will cover a range of topics such as a summary of the BRC Standards, the Protocol,
Internal Auditor skills, Reporting audits results to management and the BRC Audit concept.
The role of the
internal auditor in government is a unique, difficult, and challenging one, beset by obstacles and presented with opportunities.
