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The Institute of Internal Auditors
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additional auditing additional internal auditing allocate audit resources Alpha Company analytical hierarchy Appendix audit activities audit manager's audit resources allocated audit staff audit unit Audit-Unit-Risk Scale auditors Change in Accounting Change in Key Competence of Management Complexity of Operations Contingency Theory effect of additional eigenvalue equation evaluating internal audit example expected loss firm's loss function IA reports directly indicates Institute of Internal Integrity of Management interaction internal audit budget internal audit managers internal audit resources internal audit risk internal control system key personnel Lagrange multiplier last audit level of auditing level of internal Liquidity of Assets loss in division loss-reduction factor management control system mathematical minimize percentage problem Professional certification Quality of Internal Recent Change relative importance relative risk resource-allocation responses risk factors risk-evaluation risky Scale in Alpha scaling technique Section simultaneous equations survey Table top management total loss total risk vector wnfn