A Quality Assurance Review for the Internal Audit Function

Abstract

For a number of years external auditors have advocated the extension of a peer review system to include internal auditing departments in order to improve the quality of an audit. A study is provided which explores how one company, a Fortune 500 manufacturing firm, implemented a quality assurance review programme and how the Institute of Internal Auditors has reacted to demands of its members towards implementing such reviews.

Citation

Cooper, W.D., Kauder, W.F. and Morgan, R.G. (1990), "A Quality Assurance Review for the Internal Audit Function", Managerial Auditing Journal, Vol. 5 No. 3. https://doi.org/10.1108/02686909010006643