الأدوار الحديثة للتدقيق الداخلي على ضوء مستجدات الإطار المرجعي الدولي للممارسات المهنية

Abstract

The International Professional Practices Framework « IPPF » who prepared by the Institute of Internal Auditors IIA as an ideal model which includes the best required practices for internal audit professionners and promotes ethical culture in their practices. The IPPF is being a tool for measuring the internal auditors’ performance, as well as being to give this Internal Audit Profession « IAP » universality feature. In the light of IPPF developments, it has created a new roles for auditors represented on the assessing the adequacy of internal control, risk management and corporate governance processes as well as evaluation of there effectiveness and improvement of thes processes, with a set of international standards of the professional practice and practices advisories.