التفاصيل البيبلوغرافية
| العنوان: |
Internal Audit Can Deliver More Value. |
| المؤلفون: |
Campbell, Mary mcampbell869@yahoo.com, Adams, Gary W., Campbell, David R.1,2,3, Rose, Michael R.4 |
| المصدر: |
Financial Executive. Jan/Feb2006, Vol. 22 Issue 1, p44-47. 4p. |
| مصطلحات موضوعية: |
Internal auditing, United States. Sarbanes-Oxley Act of 2002, Management controls, Audit departments, Compliance auditing, Customer orientation |
| مصطلحات جغرافية: |
United States |
| مستخلص: |
The article refers to compliance with Section 404 of the U. S. Sarbanes-Oxley Act and focuses on the opportunity that internal auditing (IA) departments have to participate in strategic planning. The IA department, which monitors management controls, can shift to a customer-oriented model within the firm. The discussion mentions: four methods for shifting the focus of the IA unit to a customer-centric model; use of the Capability Maturity Model to measure eight aspects of value such as client service, risk agenda, and organizational learning; and the descriptors of best practice such as balanced scorecards and an organizational consensus on IA's role. |
| قاعدة البيانات: |
Finance Source |
