A quality assurance program for an internal auditing function

Abstract

The ever-increasing complexity of today's business environment is forcing business managers at all levels in an organisation to become increasingly dependent on professionals from various disciplines to assist them with the effective discharge of their expanding range of managerial duties and responsibilities. This dependency or vulnerability of managers, in tum, has had the result that they have increased their demands for an improved quality of professional services - including internal auditing --:- and tangible assurances that their demands are being met (Anderson, 1983: 1). However, various prominent writers on the auditing profession are of the opinion that there is a growing trend of client dissatisfaction with the work of auditors.