How the effectiveness of internal audit department is evaluated: independent auditors' view / Rosnee Maarof

Internal auditing is an emerging profession as it is expanding and growing day by day. Thus, the scope of work in this profession need to keep pace with the new concepts and techniques developed for internal audits and with the new responsibilities trusted upon them. Further, the measurement placed on the effectiveness of the work of internal auditors by the external auditors varies from one organization to another. To determine how effective the
internal audit would be, there would be some basis or criteria that need to be placed by the external auditor for them to rely upon their (internal auditor) audit work.