Without the freedom of independence and the vigilance of objectivity, the internal auditor may become irrelevant to organizational stakeholders seeking assurance over management operations. This 90-minute webinar on effective internal auditing will discuss the ways to promote internal auditor independence and objectivity so as to assure organizational governance, risk, and control processes.
Independence and objectivity are two important terms that paramount to effective internal auditing. An internal auditor is independent when he/she takes impartial decisions in the conduct of their engagement. Objectivity of an internal auditor is the mental attitude, that one should have an impartial unbiased attitude during auditing. This webinar will discuss about the challenges and factors affecting auditor independence and objectivity. It will provide the attendees and understanding on the difference and distinction between internal auditor independence and objective. This session will also provide a detailed description on how international standards and guidance applies to the organization, the Chief Audit Executive (CAE,) and the individual Internal Auditor.
Added by complianceonlinecom on December 31, 2012