Internal audit key quality components

Authors

  • Svetlana Jamandilović Komora ovlašćenih revizora + Savez računovođa i revizora Srbije

DOI:

https://doi.org/10.5937/Rev2194059J

Keywords:

Internal quality assessment; external quality assessment; compliance reporting

Abstract

The services provided by internal auditors are based on a high level of confidence in the quality of their work. Continuous internal and periodic external quality control of internal audit activities are of key importance for maintaining confidence in the work of internal auditors.

References

Zbirka smernice interne revizije MOPP * STANOVIŠTA * MODELI, peto dopunjeno izdanje, Udruženje internih revizora Srbije, Beograd, 2020.

Auditor

Downloads

Published

2022-02-28

How to Cite

Jamandilović , S. (2022). Internal audit key quality components. REVIZOR * Journal of Organizational Management, Finance and Auditing, 24(94), 59–65. https://doi.org/10.5937/Rev2194059J

Issue

Vol. 24 No. 94 (2021): Auditor

Section

Professional work