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IIA Guidance
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1100 - Independence and Objectivity
The internal audit activity must be independent, and internal auditors must be objective in performing their work.
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1110 - Organizational Independence (Standard)The chief audit executive must report to a level within the organization that allows the internal audit activity to fulfill its responsibilities. The chief audit executive must confirm to the board, at least annually, the organizational independence of the internal audit activity.
1110.A1 - The internal audit activity must be free from interference in determining the scope of internal auditing, performing work, and communicating results.
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this is a problem of non independence. and it is major problem.
This situation is due to lack of awareness of IA department and its utility.
Internal Audit department will not report to the auditee department, thereby affecting its independance.So the reporting system can be brought to the information of the Accounts department.Internal Audit department should bring it to the information of the Accounts department that they are also auditees.An Internal audit of Accounts department and an unbiased internal audit report can help Accounts understand what is independance of the Internal Audit department.
The definition of Internal Audit given in Internal Audit makes it an independent body inside an organization. If some one is confusing it with a normal oeprations of a company then the internal audit charter must be brough into his knwledge. The Definition of Internal Auditing states the fundamental purpose, nature, and scope of internal auditing.
Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.
