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Internal auditors’ compliance with the IIA Standards: a worldwide perspective

E. Sadler (Department of Auditing, University of South Africa)
M. Marais (Department of Auditing, University of South Africa)
H. Fourie (Department of Auditing, University of South Africa)

Meditari Accountancy Research

ISSN: 1022-2529

Article publication date: 1 October 2008

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Abstract

This article deals with internal auditors’ use of and compliance with the Standards for the Professional Practice of Internal Auditing, as well as the Practice Advisories, issued by the Institute of Internal Auditors (IIA). The results reported here form part of a global research project, the 2006 Common Body of Knowledge in Internal Auditing (CBOK) study. The research shows that internal auditors worldwide believe that overall, their organisations comply with the Standards. Reasons for not using the Standards relate to organisational attributes such as management’s perceptions that these do not add value and are too time‐consuming to comply with.

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Citation

Sadler, E., Marais, M. and Fourie, H. (2008), "Internal auditors’ compliance with the IIA Standards: a worldwide perspective", Meditari Accountancy Research, Vol. 16 No. 2, pp. 123-138. https://doi.org/10.1108/10222529200800016

Publisher

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Emerald Group Publishing Limited

Copyright © 2008, Emerald Group Publishing Limited

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