The role of internal auditors in the professional development of audit committee members
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Authors
Ferreira, Ilse
Issue Date
2007-06
Type
Dissertation
Language
en
Keywords
Audit committees , Audit committee members , Internal audit activity , Internal auditors , Professional development , Induction programme , Audit committee charter , Audit committee effectiveness , Performance evaluation , Audit committee composition
Alternative Title
Abstract
This study attempted to discover the role of internal auditors in the professional
development of audit committee members, leading to enhanced performance,
through the provision of induction programmes and professional development
opportunities to committee members, with due regard for the principles of good
governance and international best practices. A secondary aim of this study was
to propose methods to improve the relationship between the internal audit
activity and audit committees in providing additional support to its members.
The audit committee's needs and requirements were assessed by using the
audit committee charter as the basis in identifying the responsibilities of the
committee and the professional development needs of committee members in
an organisation. It was found that a framework for the induction and
professional development of audit committee members would be most useful to
internal auditors to assist audit committees to meet their requirements and
improve their performance.
Description
Citation
Ferreira, Ilse (2007) The role of internal auditors in the professional development of audit committee members, University of South Africa, Pretoria, <http://hdl.handle.net/10500/632>