标题：Quality assurance in internal auditing : an essential tool in ensuring that the expectations of the users of internal auditing services are met : research article
摘要：The managements of organisations, as well as oversight bodies, have certain needs that inevitably impact on their expectations of the services rendered by internal auditing functions. They further insist that the value that internal auditing functions add to their organisations should be in proportion to the financial expenditure attached to internal auditing functions. The question is raised whether or not internal audit functions are effectively supporting their organisations. Do they understand the needs of their clients and, if so, how can they ensure that they meet those needs?
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