Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on IIA’s Exposure Draft of2010 International Standards for the Professional Practice of Internal Auditing | Zendy

James L. Bierstaker | Zendy; Lawrence Abbott | Zendy; Susan W. Parker | Zendy

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Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on IIA’s Exposure Draft of2010 International Standards for the Professional Practice of Internal Auditing

Author(s) -

James L. Bierstaker,

Lawrence Abbott,

Susan W. Parker

Publication year - 2010

Publication title -

current issues in auditing

Language(s) - English

Resource type - Journals

SCImago Journal Rank - 0.274

H-Index - 11

ISSN - 1936-1270

DOI - 10.2308/ciia.2010.4.2.c1

Subject(s) - accounting , generally accepted auditing standards , audit , business , professional standards , internal control , internal audit , operational auditing , chief audit executive , association (psychology) , section (typography) , engineering , financial accounting , joint audit , accounting information system , psychology , engineering ethics , advertising , psychotherapist

SUMMARY: Recently, the Institute of Internal Auditor’s (IIA) Internal Audit Standards Board (IASB) conducted a comprehensive review of the International Standards for the Professional Practice of Internal Auditing (Standards). The IIA proposed changes to some of the Standards and also recommended new Standards. The IIA provided for a 90-day exposure period (from February 15, 2010, to May 14, 2010) for interested parties to examine and provide comments on the proposed changes and new Standards. The Auditing Standards Committee of the Auditing Section of the American Accounting Association provided the comments in the letter below to the IIA on the 2010 International Standards for the Professional Practice of Internal Auditing exposure draft.

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