Strategy for the Internal Audit Engagement

Abstract

Describes the strategy to be used for internal audit engagements, including: the selection of the audit′s objective; developing the basic plan to achieve the objective; consideration of such aspects as risk and materiality; anticipation of potential technical problems; alternative methods of resolving the problems; integration with other audit projects; optimum timing of the audit elements; and potential interpersonal problems and their resolution.

Citation

Dittenhofer, M. (1994), "Strategy for the Internal Audit Engagement", Managerial Auditing Journal, Vol. 9 No. 8, pp. 13-17. https://doi.org/10.1108/02686909410071142