News
Evaluation of Controls
03-Sep-2023
By: Alaa Abdul Aziz Abu Nab’aa* / CPA, CIA, CRMA, CICP, MACC
Director of Audit and Corporate Excellence Services at IFA, International Financial Advisors - Kuwait.
Corporate Governance Consultant in many companies in GCC and Jordan
Evaluation of Controls in the International Professional Practices Framework
The International Professional Practices Framework (IPPF), promulgated by the Institute of Internal Auditors, details the role of internal auditing ( ) in evaluating the controls in all automated and manual processes, activities, and systems which altogether form the internal control system in an organization.( ) The internal audit activity may evaluate the controls either through assurance engagements or consulting engagements. In this article, I will present what the IPPF stated regarding internal controls auditing. This content will be helpful for auditors to provide added value to their work in this regard.