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1 ©2008, Tongren & Associates Transition: Internal Audit to Internal Assurance John D. Tongren, Ph.D., CCP, CMA, CSP Managing Partner Faculty Member Tongren & Associates University of Phoenix 3849 Applewood Lane Accounting Norton Shores, MI 49441 USA Information Systems [email protected] Management http://www.TongrenandAssociates.com Tongren & Associates Seminar Series
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©2008, Tongren & Associates 1 Transition: Internal Audit to Internal Assurance John D. Tongren, Ph.D., CCP, CMA, CSP Managing PartnerFaculty Member Tongren.

Dec 29, 2015

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Page 1: ©2008, Tongren & Associates 1 Transition: Internal Audit to Internal Assurance John D. Tongren, Ph.D., CCP, CMA, CSP Managing PartnerFaculty Member Tongren.

1©2008, Tongren & Associates

Transition:

Internal Audit to Internal Assurance

John D. Tongren, Ph.D., CCP, CMA, CSP

Managing Partner Faculty MemberTongren & Associates University of Phoenix3849 Applewood Lane AccountingNorton Shores, MI 49441 USA Information [email protected] Managementhttp://www.TongrenandAssociates.com

Tongren & Associates Seminar Series

Page 2: ©2008, Tongren & Associates 1 Transition: Internal Audit to Internal Assurance John D. Tongren, Ph.D., CCP, CMA, CSP Managing PartnerFaculty Member Tongren.

2©2008, Tongren & Associates

Internal Audit Standards – Now

Institute of Internal Auditors

Standards for theProfessional Practice of Internal Auditing

Introduction 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.

Page 3: ©2008, Tongren & Associates 1 Transition: Internal Audit to Internal Assurance John D. Tongren, Ph.D., CCP, CMA, CSP Managing PartnerFaculty Member Tongren.

3©2008, Tongren & Associates

Why Do We Do Internal Audits?