©2008, Tongren & Associates 1 Transition: Internal Audit to Internal Assurance John D. Tongren, Ph.D., CCP, CMA, CSP Managing PartnerFaculty Member Tongren & AssociatesUniversity of Phoenix 3849 Applewood LaneAccounting Norton Shores, MI USAInformation Systems Tongren & Associates Seminar Series
©2008, Tongren & Associates 2 Internal Audit Standards – Now Institute of Internal Auditors Standards for the Professional Practice of Internal Auditing Introduction Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's 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.
©2008, Tongren & Associates 3 Why Do We Do Internal Audits?