The essentials of internal audit

According to the Institute of Internal Auditors (IIA), the worldwide association of internal auditing professionals, sufficient knowledge of internal auditing practices requires at least an understanding of all the elements of the International Reference Framework for the Professional Practice of Internal Auditing. This book presents the essentials of internal auditing in the sense that it is based on the framework’s mandatory provisions and implementation guidelines. The book’s synthetic approach provides readers with a clear, accessible introduction to the fundamentals of internal auditing.