Discuss some of the major similarities between external auditing and internal auditing.

Discuss some of the major similarities between external auditing and internal
auditing.

You have been selected to brief a group of first year university students on the
internal auditing profession in general, and, the similarities and differences
between external auditing and internal auditing in particular.
Required:
(a) Explain the roles played by modern internal auditors as reflected in the revised
definition of internal auditing by the Institute of Internal Auditors (IIA) Inc, USA.
You may make reference to the International Standards on the Professional
Practice of Internal Auditing published in 2013 by the IIA Inc, USA for your
explanation.
(5 marks)
(b) Discuss some of the major similarities between external auditing and internal
auditing.
(10 marks)
(c) Explain how internal auditors who may not have any experience in operations
could add value to the organisations that they serve?
(10 marks)
[Total: 25 marks]


 

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