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This chapter present theoretical reviews suggested by different scholars that relate to audit practices and performance of the internal audit department. It will focus both the independent and dependent variables of the study. The chapter entails outline of internal auditing, the history perspective of internal auditing, role of internal audit function in an organization, the Standards for the Professional Practice of Internal Auditing (SPPIA), agency theory and the internal audit, literature sources which review internal auditing practices, elements of SPPIA (2000) and performance of internal audit department
This chapter present theoretical reviews suggested by different scholars that relate to audit practices and performance of the internal audit department. It will focus both the independent and dependent variables of the study. The chapter entails outline of internal auditing, the history perspective of internal auditing,

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