أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
The independence of the internal auditorThe auditor independence one of the important audit standards, so must be the internal auditor independent of its performance in order to verify the effectiveness of the internal audit so the auditor should be followed by the upper levels of management to be able to review and examine other regulatory levels and evaluation to make sure of the extent of implementation of plans and policies designed and this requires of the internal auditor to be away from the policies and procedures and the preparation of records or links to any other executive action be natural to assume reviewed and evaluated later ..., and after examination and audits by the Auditor operations presents the results of his work and recommendations of the reports of the Governing Council put.Many companies tend to the formation of the audit committee, which is composed of members of the Board of Directors of part-time, and the goal of the Commission overseeing the internal audit function which increases the independence from the administration because of the Audit Committee is responsible for the recruitment and reward the department head.But in practical life can not be achieved because of the Audit Committee members are the same members of the Board.Internal Auditors complex in America have stated that the independence of the internal auditor of the fundamental factors of the effectiveness of the internal audit program.If independence depends on two considerations important: - 1. The organizational level to determine references depends on the value of the services that will get them to the administration that the auditor should be responsible on its decisions. 2. The objective study of the most important success factors of internal audit must therefore involve references in the system working status within the project because it is subject to the assessment later
