Internal audit backbone: Independence and Objectivity

Lasha  Khopeia

doi:10.52340/bal/2024.01.10

Авторы

Lasha Khopeia Georgian Technical University

DOI:

https://doi.org/10.52340/bal/2024.01.10

Ключевые слова:

use of internal audit activities by external auditors, independence and objectivity, internal audit service

Аннотация

In the 21st century, the importance of control functions for any business unit is gradually increasing. Internal audit is one of the means of control. The issue of the independence and objectivity of the internal audit becomes relevant, effective work directly depends on its quality and level. Internal audit activities must be independent, and internal auditors must be objective in performing their work. Situations that may jeopardize the objectivity of internal auditors can be created by individual shareholders, executive bodies, and senior managers. The objectivity of the internal auditor significantly depends on his professional readiness and ability to withstand psychological stress.

Биография автора

Lasha Khopeia, Georgian Technical University

PhD student

Библиографические ссылки

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Internal Audit Capability Model (IA-CM) - 2017 Internal Audit Foundation;

Common Body of Knowledge CBOK - 2015 The IIA Research Foundation;

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