Historically, IA departments have faced many challenges; particularly concerning the satisfaction of employees as low employee satisfaction will lead to a decrease in productivity (Shahnawaz and Jafri, 2009) Similarly, Hodge (2012) mentioned that, many internal auditors
have become dissatisfied with the current jobs, which in turn has led to a reduction in productivity within the organization and has decreased the levels of performance.
Conducted researchs on the role of internal auditors
indicate that internal auditors
have significant role in auditing committees .
As per the Institute of Internal Auditors
IPPF (International Professional Practice Framework), 'internal audit is an independent, objective assurance and consulting activity designed to add value and improve an organisation's operations.
The book focuses on meeting the requirements of the Internal Auditors
and adapting to his position as an added value for any organization.
As noted in the IIA's Position Statement (Whistle-blowing and the Internal Auditor
), whistle-blowing can bring some difficult ethical decisions for the internal auditor
, in the following circumstances where:
The association's founder, Terry McEachern, got the idea for the ACUIA after attending a professional seminar in 1988 when she met a few other credit union internal auditors
Established in 1941, The Institute of Internal Auditors
(IIA) is an international professional association with global headquarters in Altamonte Springs, Florida, USA.
The internal auditor
must be independent from activities that are reviewing.
The role of internal auditors
expanded dramatically with the enactment of the Foreign Corrupt Practices Act (FCPA, 1977).
As internal auditors
, we are not independent of DoN, we are part of it.
The core characteristics of the internal audit function require a brief presentation because in some circumstances some of the internal audit functions are carried out by government employees who do not have the title or the formal responsibilities of an internal auditor
, while in other circumstances, government employees with the title of internal auditor
and the putative internal audit responsibilities, do not perform internal audit functions.
Such reliance requires a determination that the internal auditor
is both competent and objective according to PCAOB Auditing Standard 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated With an Audit of Financial Statements.