JOURNAL ARTICLE
A Quality Assurance Review for the Internal Audit Function
William D. CooperW. Frank KauderRobert G. Morgan
Year: 1990 Journal: Managerial Auditing Journal Vol: 5 (3) Publisher: Emerald Publishing Limited
Abstract
For a number of years external auditors have advocated the extension of a peer review system to include internal auditing departments in order to improve the quality of an audit. A study is provided which explores how one company, a Fortune 500 manufacturing firm, implemented a quality assurance review programme and how the Institute of Internal Auditors has reacted to demands of its members towards implementing such reviews.
Keywords:
Internal audit Audit Accounting Business Quality assurance Quality audit Audit plan Quality (philosophy) Order (exchange) Function (biology) Information technology audit Joint audit Operations management Marketing Engineering Finance Service (business)
Metrics
3
Cited By
0.00
FWCI (Field Weighted Citation Impact)
0
Refs
0.31
Citation Normalized Percentile
Is in top 1%
Is in top 10%
Citation History
Topics
Risk Management in Financial Firms
Social Sciences → Business, Management and Accounting → Accounting
Quality and Supply Management
Social Sciences → Business, Management and Accounting → Management Information Systems
Quality and Management Systems
Social Sciences → Business, Management and Accounting → Strategy and Management
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