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متابعة

Who should audit internal auditors?

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تم إضافة السؤال من قبل Mustafa Fida Hussain karimi , Head Of Internal Audit , Al Fardan Exchange LLC
تاريخ النشر: 2014/04/08
MAJOUL Fadhel - CPA- CIA-CFE-CRMA-CISI
من قبل MAJOUL Fadhel - CPA- CIA-CFE-CRMA-CISI , Consulting role related to Internal Audit , Dublin Investment & Management of Health Services Co

During quality review, generally an other independannt (external to the entity) internal auditor review the quality of work  and the compliance of the audit department work with the standards.

Karim Hussein, QIA, CMA, CFC, CertIFR, CertIA
من قبل Karim Hussein, QIA, CMA, CFC, CertIFR, CertIA , Senior Manager - Internal Audit , Abyat

The Internal Audit may be audited by:

1- Peer review audit.

2- Quality Assurance Review.

3- Independent Audit Firm

Abdel-fattah Najib GRCP
من قبل Abdel-fattah Najib GRCP , Assistant Manager - Advisory - Risk - Internal Audit , Wethaq Financial Advisory

QA , and external auditors 

Musa Muhammad Dandikko
من قبل Musa Muhammad Dandikko , Chief Accountant, Acting Director, Procurement , Federal College of Education, Katsina

The answer is simple. It is the duty of external auditor to audit the work performed by Internal Auditor.

 

Tamer Elbeshbishy
من قبل Tamer Elbeshbishy , Financial and Administration Manager , Muscat Towers Holding Group

This Could be efficiently done by an independent  Audit Firm. Other entities can do this but the issue is  ANY OTHER INTERNAL COMMITTEES, inside the company, WILL not  be  INDEPENDENT . Thank You for your question .

Shazia Anees
من قبل Shazia Anees , Assistant Manager Finance , Arham Trading Company

Audit Committee===============================

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