Internal auditing around the world.

From: Internal Auditor | Date: June 1, 1991 | Copyright information

An analysis of the international affiliates of the Institute of Internal Auditors reveals insights about the internal auditing profession. Internal auditing in Spain is characterized by a perception of auditing as being part of the management function, and a focus on the formation of audit committees. The largest national organization is the UK affiliate, with 3,640 members in Feb 1991. The strategic plans of the affiliate in France include increasing membership, promoting public-sector audit...

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