TY  - JOUR
AB  - Focuses on the functions and objectives of internal audit and the conditions necessary for them. Believes the basic function of internal audit is a special kind of economic control. In other words, internal audit itself is a special kind of control function over other controls within an organization. In addition, internal audit still has three sub‐functions, i.e. supervision, attestation and evaluation, which are essential to achieving the control function. Internal audit is an integrated part of the process of accountability; its general objective is to ensure and promote the effective performance of accountability assumed by the management of an organization. Identifies three important conditions necessary for achieving the functions and objectives of internal audit: independence, organizational status and objectivity.
VL  - 12
IS  - 4/5
SN  - 0268-6902
DO  - 10.1108/02686909710173966
UR  - https://doi.org/10.1108/02686909710173966
AU  - Chun Cai
PY  - 1997
Y1  - 1997/01/01
TI  - On the functions and objectives of internal audit and their underlying conditions
T2  - Managerial Auditing Journal
PB  - MCB UP Ltd
SP  - 247
EP  - 250
Y2  - 2024/04/18
ER  -