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Internal auditing's international contribution to governance

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  • Kenneth D'Silva
  • Jeffrey Ridley

Abstract

Internal auditing has been adding value in organisations across all sectors for many years. This paper is based on research by the authors into this value in the UK, widened to include the contribution by internal auditing's professional development worldwide. This development is based mainly on international internal auditing standards, now receiving recognition by governments, regulators, external auditors and other authorities across the world. Not least by the worldwide requirements of the US Sarbanes-Oxley Act of 2003, and board responsibility for the effectiveness of internal control. The paper discusses how the assurance, compliance and consultant roles of internal auditing are being recognised today at board level in many organisations as valuable contributors to good governance practices.

Suggested Citation

  • Kenneth D'Silva & Jeffrey Ridley, 2007. "Internal auditing's international contribution to governance," International Journal of Business Governance and Ethics, Inderscience Enterprises Ltd, vol. 3(2), pages 113-126.
    • Handle: RePEc:ids:ijbget:v:3:y:2007:i:2:p:113-126
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    Cited by:

    1. Steven DeSimone & Giuseppe D’Onza & Gerrit Sarens, 2019. "Correlates of Internal Audit Function Maturity," Working Papers 1905, College of the Holy Cross, Department of Economics.

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