Download Brink's Modern Internal Auditing, 6th Edition by Robert Moeller PDF

By Robert Moeller

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Reporting to a large external audit firm, many outsourced internal auditors found greater opportunities for access to continuing education or the possibility to make promotional career transfers to other organizations. Outsourcing somewhat changed the tone of many of these internal audit functions. The public accounting firms managing an internal audit group tended to focus the attention of their internal audit resources more on audits in support of financial controls rather than operational issues.

These are all exceptions that do not reflect the potential capabilities of the modern internal audit organization. They may also reflect the lack of progressive attitudes in the overall organization. Today, modern internal auditors have expanded their activities to all operational areas of the organization and have established themselves as valued and respected parts of the senior management effort. With renewed emphasis from SOA, the modern internal auditor today is formally and actively serving the board of director’s audit committee.

This was really in contrast to the somewhat uneasy alliances that independent internal audit functions sometimes had had with their external auditors in the past. Although these internal audit outsourcing arrangements had been in place for many corporations over some years, the Enron situation raised many questions about the independence and objectivity of these outsourced internal auditors. fm Page 26 Friday, November 19, 2004 3:27 PM INTERNAL AUDIT IN THE TWENTY-FIRST CENTURY: SARBANES-OXLEY AND BEYOND Internal and external auditors have historically been separate and independent resources.

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