PROPOSED GLOBAL INTERNAL AUDIT STANDARDS™ – DRAFT FOR PUBLIC COMMENTS

Public Comments received on the Public Review draft of the proposed REFERENCE EXPOSURE LEVELS FOR

Ethical Guidelines for Internal Audit Reporting Lines

The present study identifies ethical ways of auditing reporting, which define the relationship between internal audit and the various authorities of the organization. Defining these lines as determinants of impartiality and independence of internal audit is of great importance. In this research, the structural equation model has been used to test the proposed model. The information required for...

Draft for Comments

A. Introduction B. Clearing the Clouds: Some Misconceptions about the Precautionary Principle 1. The PP and Scientific Uncertainty 2. The PP: Prescriptive or Epistemic? 3. Regulatory Action as Intuitive Judgment C. The Precautionary Principle as a Political Framework for Regulating Risks 1. Why Politics: Legitimacy, Discursive Complexity and Some Objections 2. The Politics of Precaution: A Gene...

First Draft – Comments Welcome

The framework of (flexible) inflation targeting was widely credited with facilitating or even causing the ‘great moderation’. In public perception, hubris has now been followed by nemesis and the inflation targeting framework is increasing blamed for the current financial crisis and the world recession. Many argue that the basis of monetary policy must change – especially in the direction of gi...

Developing internal audit managers’ competency model

According to the change in the role of internal auditors, new competencies are needed. The purpose of this research is development of internal audit managers’ competency model, with regard to contextual and environmental attributes and conditions surrounding the internal audit profession in Iran. With regard to exploratory approach of this research, and because of absence a comprehensive resear...