…internationaler Gültigkeit wurden 1979 ver-
öffentlicht.
Introduction
Internal auditing is an independent appraisal function established within an
organization…
…to examine and evaluate its activities as a service to the organization.
The objective of internal auditing is to assist members of the organization…
…in the
effective discharge of their responsibilities. To this end, internal auditing furnishes
them with analyses, appraisals, recommendations…
…, counsel, and information
concerning the activities reviewed.
The members of the organization assisted by internal auditing include those in
management…
…requirements and requests of management and the board.
The internal auditing department is an integral part of the organization and
functions under the…
…policies established by management and the board. The
statement of purpose, authority, and responsibility (charter) for the internal
auditing department…
…, approved by management and accepted by the board, should
be consistent with these Standards for the Professional Practice of Internal
Auditing.
Abb. 1…
…veränderten Anforderungen, denen die Standards gerecht werden
müssen.
Die durch die Arbeitsgruppe vorgeschlagene Definition lautete:
„Internal auditing is an…
…impro-
ve the effectiveness of the organization’s risk management, control,
and governance processes.
552 Günther Meggeneder
Internal Auditing is a…
…Konsultation eine neue
Definition der Internen Revision, die auch heute noch Gültigkeit hat:
„Internal auditing is an independent, objective assurance and…
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