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INTERNAL AUDITING

Statistics Directorate    
Definition:
An independent appraisal function established within an organisation.

Source Publication:
Effects of European Union Accession, Part 1: Budgeting and Financial Control, OECD SIGMA Paper No. 19, March 1998, Appendix 3: List of Useful Terms + theiia.org/guidance/standards-and-guidance.

Cross References:
External auditors

Hyperlink:
http://www.theiia.org/guidance/standards-and-guidance/ippf/definition-of-internal-auditing/?search%C2%BCdefinition

Statistical Theme: Public management

Created on Wednesday, August 07, 2002

Last updated on Thursday, June 13, 2013