AUDIT CH 21

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Many companies established internal audit departments to address the need for an effective system of internal control required by this act in 1977.

Foreign Corrupt Practices Act

The international standards for the Professional Practice of Internal Auditing are issued by the ___.

IIA

quality assurance and improvement

attribute standard

To assist management with their assertion about the effectiveness of internal control and required by the Sarbanes-Oxley Act, internal auditors frequently _____.

document and test controls over financial reporting.

Two of the attributable standards address: (1) proficiency and ___ _____ care and; (2) ___ assurance and _____ program.

due professional quality improvement

In addition to monitoring financial controls, internal auditors also ___.

evaluate and test operational controls.

IAA standards are divided into two categories: ___ standards and ____ standards.

performance attribute


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