InternalAuditing_Assurance&AdvisoryServi.epub

Copyright © 2013 by The Institute of Internal Auditors Research Foundation (IIARF). All rights reserved. Published by The Institute of Internal Auditors Research Foundation 247 Maitland Avenue Altamonte Springs, Florida 32701-4201 No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form by any means—electronic, mechanical, photocopying, recording, or otherwise—without prior written permission of the publisher. Requests to the publisher for permission should be sent electronically to: bookstore@theiia.org with the subject line “reprint permission request.” Limit of Liability: The IIARF publishes this document for informational and educational purposes and is not a substitute for legal or accounting advice. The IIARF does not provide such advice and makes no warranty as to any legal or accounting results through its publication of this document. When legal or accounting issues arise, professional assistance should be sought and retained. The Institute of Internal Auditors’ (IIA’s) International Professional Practices Framework (IPPF) comprises the full range of existing and developing......