An Evaluation of Selected Current Internal Auditing Terms |
Other editions - View all
Common terms and phrases
accounting achievement activities additional adequacy analysis appears Appendix applied approach assigned associated attainment attestation attitude audit staff auditing includes authority benefits better broad Chapter characteristics communication Complete compliance consensus controls currently decisions defined definitions describe Desired effectiveness efficiency equals evaluation evidence exercised existence expressed extent external favors financial and operational financial audit four function identified improving Increase independence indicated internal auditor interviewees less Lower management auditing management's meanings ment Middle nature necessary needed opinion opposes organization organizational objectives particular perceived percent performance auditing performance of operational performing operational audits policies position Presently primary provides question questionnaire respondents Reasons recommendations reference regarding Relationship represented respondents scope Second selected standards statement Strongly synonyms Table term term operational auditing terminology problem tion top-level management types of audits Yes Yes