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What is Role of Audit

Chapter 24
Handbook of Research on Information Security and Assurance
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 (Institute of Internal Auditors, 2006).
Published in Chapter:
Internal Auditing for Information Assurance
Sushma Mishra (Virginia Commonwealth University, USA)
Copyright: © 2009 |Pages: 9
DOI: 10.4018/978-1-59904-855-0.ch024
Abstract
Internal auditing has become increasingly important in current business environments. In this era of the Sarbanes- Oxley Act and other similar legislations, regulatory compliance requires elaborate organizational planning. Auditing helps organizations in internal control assessment, change management, and better governance preparedness, thus enhancing information assurance. Various facets of internal auditing are discussed in this chapter and the role of internal auditing in information assurance is analyzed. Future issues and trends with internal auditing are also presented.
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