Professional Documents
Culture Documents
I NTERNAL AUDI TI NG
I MPLEMENTATI ON
I MPLEMENTATI ON
"Towards a Greater Transparency and Accountability"
IKATAN AKUNTAN INDONESIA
Jakarta, 21-23 November 2006
Inawaty Suwardi
Head of Internal Audit
of
RBIA - Kongres X IAI-2006 2
Current Definition of
Internal Auditing
An independent, objective assurance
and consulting activity designed to add
value and improve an organizations
operations. It helps an organization
accomplish its objectives by bringing a
systematic, disciplined approach to
evaluate and improve the effectiveness
of risk management, control and
governance processes
RBIA - Kongres X IAI-2006 3
Risk Based Internal Auditing