Reflections on Independence and Objectivity
- Topics:
- Audits
- Source:
- Dartmouth College
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Overview: The purpose of this article is to examine to what degree, if any, independence and objectivity might be compromised and the importance of independence, and to whom, when weighed against other factors influencing internal audit’s ability to add value. The proposed changes to the Standards for the Professional Practice of Internal Auditing clarify and reinforce the present wording in regard to objectivity and independence. The proposed changes will not compromise the independence and objectivity as internal auditors, but rather, place them in perspective in regard to other factors influencing internal audit’s ability to add value, such as involvement with control self assessment and consultative auditing.
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Format: HTML | Date: Jan 1999 | Pages: 1
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