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This category will cover the management processes used to establish the foundation of a quality-managed environment, as well as commitment, new behaviors, building the infrastructure, techniques, approaches and communications. Tools and techniques used by internal auditors.


Donaldson and Stanley G. This added emphasis is also due to the widening gap of what IT thinks the business needs and what the business thinks IT can deliver. Current status of the internal audit activity within organizations.



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  1. The Fund supported CBOK — the most comprehensive global study on the internal audit profession at that time.

  2. The profession is charged with the responsibility for tactical process improvement initiatives that are strategically aligned to the goals of the organization.

  3. In the future, this type of survey will take place on a global level. A strong information security program encompasses:

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