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Internal Audit: Meeting Today’s Needs

  • Chapter
Internal Audit Handbook

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Abstract

• Internal Audit is influenced by a variety of factors, including regulatory and legal requirements, internal expectations, and competitors. Internal Audit can and must meet these factors with flexibility and in accordance with company objectives and the standards established by the professional institutes.

• The external environment and internal factors demand that internal audit functions are integrated within the business processes of the organization.

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Editor information

Editors and Affiliations

  1. SAP AG, Dietmar-Hopp-Allee 16, 69190, Walldorf, Germany

    Henning Kagermann

  2. McCombs School of Business, University of Texas at Austin, 1 University Station B6400, 78712, Austin, Texas , USA

    William Kinney

  3. Institut für Wirtschaftsprüfung, Universität des Saarlandes, Campus, 66123, Saarbrücken, Germany

    Karlheinz Küting  & Claus-Peter Weber  & 

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© 2008 Springer-Verlag Berlin Heidelberg

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(2008). Internal Audit: Meeting Today’s Needs. In: Kagermann, H., Kinney, W., Küting, K., Weber, CP. (eds) Internal Audit Handbook. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-540-70887-2_2

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