tôi yêu bản dịchhe IIA definition of internal auditing embodies issues such as good governance, which partly relies on the professionalism of management to ensure a rigorous internal audit function. In recognition of this issue, senior management have accorded increased importance to the audit function and changed their expectations of internal auditing (Carcello et al., 2005). With the support of top management, internal auditors can obtain sufficient resources to execute their duties and responsibilities, and the IAD can hire qualified staff and provide continuous training and development (Alzeban and Sawan 2013, Cohen and Sayag, 2010). Furthermore, ISPPIA highlights the importance of CAE reporting to senior management any scope or budgetary limitation that impedes its performance. The manner in which senior management demonstrate their support likely provides an important signal of the role and value of internal auditing throughout the organization. This support in turn empowers the IAD to execute its duties and fulfil its responsibilities. ISPPIA highlights the importance of the relationship between internal auditing and senior management and how management can support internal auditing. Senior management should be involved in the internal audit plan, and its input should be considered by the CAE (ISPPIA, Standard 2010.A1). The IAD is required to provide senior management with sufficient, reliable, and relevant reports aboutthe work performed, conclusions reached, and recommendations made. The standard states that “[t]he Chief Audit Executive must report periodically to senior management and the board on the internal audit activity’s purpose, authority, responsibility, and performance relative to its plan” (ISPPIA, Standard 2060).
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