Lawrence B. Sawyer, Mortimer A. Dittenhofer, James H. Scheiner, Anne Graham, Paul Makosz
Altamonte Springs, Florida: Institute of Internal Auditors, 2003
1446pp, ISBN: 978-0-89413-509-5
This provides a new global perspective reflecting the recent transformation in the way organizations do business. It analyzes how new ideas about internal auditing are reshaping the profession, what the new competency framework means, the importance of alignment with management, the implications of outsourcing the internal audit function, and value-added approaches that are redefining the role of the internal auditor.