Will CFIA Transform Internal Auditing?
- Topics:
- Audits
- Tags:
- Auditing,
- Perspective
- Source:
- Dartmouth College
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Overview: For more than two years, a research team has been interviewing, reading, surveying, studying, and culling information from around the globe about the internal auditing profession and its required competencies. Their research was constructed to incorporate a global perspective, a future perspective, a best-practices perspective, and a competency perspective. The CFIA project is divided into six separate but interrelated modules, all of which have a common purpose: to find the “essence” of the global profession of internal auditing. A significant finding of the study deals with the need for a universal definition of the profession. Organizations need assurance that they are in control while they continuously change their risk profiles with such moves as joint ventures and new product or service lines. Each module was approached from a different perspective, drawing input from different sources and utilizing different methodologies—thereby providing cross-validation for the study’s findings.
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Format: HTML | Date: Jun 1998 | Pages: 1
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