This book devoted to the practices and new challenges of internal audit at the national and international level, is written in simple and understandable language. It does not in any way claim to be exhaustive, but seeks to identify explicitly the main trends in practice and development of the internal audit function in Tunisia and in the world.
It is based on practices and publications from professional organizations of internal auditors such as The Institute of Internal Auditors (IIA), the French Institute of Internal Auditors and Controllers (IFACI) and the European Confederation of Internal Audit Institutes. (ECCIIA) and others.
The globalization of the company’s management system can only be successfully carried out through tools and means that are supposed to be effective. As such, internal audit with risk management and internal control constitute the invaluable tool for the success of the major change in the company’s management system.
Thus, faced with galloping developments in the world of management and corporate governance, we see a proliferation of parties interested in auditing: Senior Management, the Board of Directors, senior management and in general.
all the actors who contribute to ensuring the control of the operations of the company, have more numerous requirements.
The professionalism of internal auditors and the widening of the range of internal audit assignments should enable them to be satisfied. It is for this reason that the evolution of the standards of professional practice of internal auditing has been made necessary in recent years, giving an interesting vision of our business and our practice framework.