What is internal auditing - Bradley University

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Updated View of Internal Auditing
Internal auditing has updated some definitions found in our text. Which of the following are the old and new
definitions?
What is internal auditing?
Internal auditing is an independent appraisal
function established within an organization to
examine and evaluate its activities as a service to
the organization. The objective of internal auditing
is to assist members of the organization in the
effective discharge of their responsibilities
Internal auditing is an independent, objective
assurance and consulting activity designed to add
value and improve an organization's operations. It
helps an organization accomplish its objectives by
bringing a systematic, disciplined approach to
evaluate and improve the effectiveness of risk
management, control, and governance processes.
What do internal auditors do?
  Review reliability and integrity of financial and
operating information....
  Review the systems established to insure
compliance with the policies, plans, procedures,
laws, and regulations...
  Review the means of safe guarding assets...
  Appraise the economy and efficiency or
resource employment.
  Review operations or programs to ascertain
whether results are consistent with established
objectives and goals
  Identify risk factors and assess their
significance.
  Keep their organizations informed of all
discoveries and research observations made
during the audit process.
  Review operations to determine if they are
helping to achieve corporate objectives.
  Review compliance with laws and regulations
and ensure that the structure is in place to
remain compliant.
  Evaluate the efficiency and effectiveness of
controls to achieve objectives.
  Reviewing the means used by the organization
to protect its assets.
Certification for Internal Auditors
CIA exam
Four-part, two day, exam offered in May and November. Each part is 80 multiple choice questions.
1)  Part I - Internal Audit Process
a)  Auditing 65 - 75%
b)  Professionalism 10 - 20%
c)  Fraud 10 - 20%
2)  Part II - Internal Audit Skills
a)  Problem Solving & Evaluating Audit Evidence 45–60%
b)  Data Gathering, Documentation, & Reporting 25–40%
c)  Sampling and Mathematics 10–20%

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