Strategy for the Internal Audit Engagement
Mort Dittenhofer
(Professor of Accounting at Florida International
University, Miami, Florida, USA.)
2310
Abstract
Describes the strategy to be used for internal audit engagements, including: the selection of the audit′s objective; developing the basic plan to achieve the objective; consideration of such aspects as risk and materiality; anticipation of potential technical problems; alternative methods of resolving the problems; integration with other audit projects; optimum timing of the audit elements; and potential interpersonal problems and their resolution.
Keywords
Citation
Dittenhofer, M. (1994), "Strategy for the Internal Audit Engagement", Managerial Auditing Journal, Vol. 9 No. 8, pp. 13-17. https://doi.org/10.1108/02686909410071142
Publisher
:MCB UP Ltd
Copyright © 1994, MCB UP Limited