Standards of professional practice and professional conduct of internal audit

Ali Idiab Mohamed Idiab, Mohamad Sabri Haron, Shofian Ahmad

Research output: Contribution to journalArticle

Abstract

The standards of professional practices and professional conduct of the internal audit has become one of the most important qualities and features that are characterized by contemporary internal auditing. Therefore, the focus in this study is on several important aspects of the standards of professional practice and professional conduct of internal auditing in terms of historical development and performance standards. The study includes the Department of Interior Auditing and the audit; both in terms of adherence to these standards and rules of professional conduct. Also, it includes a summary highlighting the standards and rules of professional conduct of internal audit. The aim of the study was to clarify the criteria that meet the standards in the professional practice and professional conduct of internal auditing. The general concept of the internal audit is demonstrated by a list of the responsibilities of internal auditing; furthermore, the standards of internal audit, in terms of the necessity of the compliance of the auditorsof the appropriate rules of professional conduct and the main reasons for the necessity for formal issuing of the rules of professional conduct and commitment to it. The importance of this study stems from the importance of standards of professional practice and professional conduct of the internal auditing. It includes international standards for the Professional Practice of Internal Auditing issued by the Institute of Internal Audit in the United States of America; which is regarded as the pioneer and leader professional for internal auditors in the areas of classification, education, research, applied evidence, and international standards for the professional practice of internal auditing. The researcher concluded this study with several personal recommendations, as a specialist in this field, with experience of more than twenty years. These recommendations pertain to all specialists in the field of auditing in general, internal auditing in particular.

Original languageEnglish
Pages (from-to)930-935
Number of pages6
JournalAdvances in Natural and Applied Sciences
Volume6
Issue number6
Publication statusPublished - Apr 2012

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Keywords

  • Standards of professional practice of internal auditing
  • The rules of professional conduct of internal auditing

ASJC Scopus subject areas

  • Agricultural and Biological Sciences(all)
  • Biochemistry, Genetics and Molecular Biology(all)
  • Chemical Engineering(all)
  • Engineering(all)

Cite this

Standards of professional practice and professional conduct of internal audit. / Idiab, Ali Idiab Mohamed; Haron, Mohamad Sabri; Ahmad, Shofian.

In: Advances in Natural and Applied Sciences, Vol. 6, No. 6, 04.2012, p. 930-935.

Research output: Contribution to journalArticle

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