Abstract
• Other services that Internal Audit can perform in addition to traditional audit work can be classified as audit-related and non-audit-related other services.
• Audit-related other services include cost-effectiveness analysis, preliminary investigations, reviews, and implementation support.
• Non-audit-related other services include primarily ongoing support, internal consulting, and project management.
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References
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Institute of Internal Auditors. 2001. Practice Advisory 1000.C1-1: Principles Guiding the Performance of Consulting Activities of Internal Auditors. Altamonte Springs, FL: The Institute of Internal Auditors.
Institute of Internal Auditors. 2002. Practice Advisory 1000.C1-2: Additional Considerations for Formal Consulting Engagements. Altamonte Springs, FL: The Institute of Internal Auditors.
Institute of Internal Auditors. 2005. Practice Advisory 1130.A1-2: Internal Audit Responsibility for Other (Non-Audit) Functions. Altamonte Springs, FL: The Institute of Internal Auditors.
Redding, K., P. Sobel, U. Anderson, M. Head, S. Ramamoorti, and M. Salamasik. 2007. Internal Assurance and Consulting Services. Altamonte Springs, FL: Institute of Internal Auditors.
Sawyer, L., M. Dittenhofer, and J. Scheiner. 2003. Sawyer’s Internal Auditing. 5th ed. Altamonte Springs, FL: The Institute of Internal Auditors.
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Anderson, U. and A. Dahle. 2006. Implementing the Professional Practices Framework. 2nd ed. Altamonte Springs, FL: The Institute of Internal Auditors.
Cascarino, R. and S. van Esch. 2005. Internal Auditing: An Integrated Approach. Lansdowne, SA: Juta and Co.
Institute of Internal Auditors. 2001. Practice Advisory 1000.C1-1: Principles Guiding the Performance of Consulting Activities of Internal Auditors. Altamonte Springs, FL: The Institute of Internal Auditors.
Institute of Internal Auditors. 2002. Practice Advisory 1000.C1-2: Additional Considerations for Formal Consulting Engagements. Altamonte Springs, FL: The Institute of Internal Auditors.
Institute of Internal Auditors. 2005. Practice Advisory 1130.A1-2: Internal Audit Responsibility for Other (Non-Audit) Functions. Altamonte Springs, FL: The Institute of Internal Auditors.
Redding, K., P. Sobel, U. Anderson, M. Head, S. Ramamoorti and M. Salamasik. 2007. Internal Assurance and Consulting Services. Altamonte Springs, FL: Institute of Internal Auditors.
Sawyer, L., M. Dittenhofer and J. Scheiner. 2003. Sawyer’s Internal Auditing. 5th ed. Altamonte Springs, FL: The Institute of Internal Auditors.
Anderson, U. and A. Dahle. 2006. Implementing the Professional Practices Framework. 2nd ed. Altamonte Springs, FL: The Institute of Internal Auditors.
Institute of Internal Auditors. 2001. Practice Advisory 1000.C1-1: Principles Guiding the Performance of Consulting Activities of Internal Auditors. Altamonte Springs, FL: The Institute of Internal Auditors.
Institute of Internal Auditors. 2002. Practice Advisory 1000.C1-2: Additional Considerations for Formal Consulting Engagements. Altamonte Springs, FL: The Institute of Internal Auditors.
Institute of Internal Auditors. 2005. Practice Advisory 1130.A1-2: Internal Audit Responsibility for Other (Non-Audit) Functions. Altamonte Springs, FL: The Institute of Internal Auditors.
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Sawyer, L., M. Dittenhofer and J. Scheiner. 2003. Sawyer’s Internal Auditing. 5th ed. Altamonte Springs, FL: The Institute of Internal Auditors.
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(2008). Other Services. 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_7
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DOI: https://doi.org/10.1007/978-3-540-70887-2_7
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