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| Author: | Rezaee, Z. Lander, J. H. |
| Title: | The internal auditor's relationship with the audit committee |
| Journal: | Managerial Auditing Journal (IAE)
1993 : VOL. 8:3, p. 35-40 |
| Index terms: | INTERNAL AUDITING AUDITORS COMMITTEES |
| Language: | eng |
| Abstract: | The purpose of this article is to explore the need for a close working relationship between the internal auditor and the audit committee. To fulfil this purpose the article presents: (1) the evolution of both the internal auditing profession and of the audit committee; (2) the treadway commission recommendations regarding the importance of audit committees and internal auditors; (3) ways in which internal auditors can work with audit committees; (4) benefits to be gained from this relationship. The working relationship between the internal auditor and a company's audit committee must be year-round and an open relationship in order to be most effective. |
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