author of the article Muzzammel Ahmed

1: Internal audit is an independent appraisal function established by management of the organization’s internal control system of the service organization review. The objective examines, evaluates and reports on the adequacy of internal controls appropriate input, economical and efficient use resources.2: the basis of an effective internal control are: IndependenceThe house auditor independence, the role of organizational and personal objectivity that the necessary performance of their duties.Staffing trainingThe and interior inspection can be an appropriate staff in terms of volume figures, recommendations and experience, taking into account the tasks and objectives. Internal auditors should be properly trained to meet all tasks.RelationshipsThe house auditor should look for a constructive relationship agreement with management, auditors and other review procedures agencies, where one exists, the Audit Committee to promote. Because careThe interior auditor must assess responsibilities.Planning conducting due diligence, monitoring, and home recordingThe auditor should adequately plan, monitor and record its internal control work.Evaluation systemThe interior auditor will identify and assess the organization’s internal control system based reporting regarding the suitability and effectiveness.EvidenceThe house auditor should obtain sufficient and reliable evidence of that based on reasonable conclusions and recommendations.3: order an internal audit function has been officially confirmed, and the organization must reflect the content of this guide to consider, showed the independence of the function is critical to its effectiveness. 4: The number of public sector organizations, and the internal audit function has been approved by law, and this provides the basis for defining standards and guidelines for the practice of internal audit organisations.5 thesis: For full effectiveness of the scope of the internal audit function would have an unlimited range of activities covered by the organization and the internal auditor Sufficient authority have the right to give him such information, property and personnel necessary for the proper performance of their responsibilities to enter. Fashion for the organization of internal audit should allow it to function properly. With the help of management is very important. Internal audit should contribute to the strength of their own priorities in mind, the discussion of the management. This internal audit manager has a direct right of access and freedom to report on all management, including the CEO, Board of Directors and, if it exists, the audit committee.Objectivity the internal auditor of each of the internal auditor should objective approach to the mind and not to a satisfactory independent position to be able to express their opinions and their views objectively recommendations. (A) the auditor of the house, even though his tenure with the organization could be generated without collision, professional or personal relationships or financial or other interests in the organization or activity being audited. (B) the auditor of the home must be free from undue influences which either restrict or alter their scope of work or on-line or a significant influence on the content of the sentence internal audit report again. (C) the interior auditor should not allow his objectivity is compromised when the inspection activities, which he had no authority or responsibility. (D) The internal auditor must be consulted about significant changes in internal controls and implement new systems and make recommendations on standards of control can be applied. Doing justice to the objectivity of the auditor to check their systems afterwards. (E), is not usually start decorating the auditor-audit work, but what he does, exceptionally, it must ensure that management understands that he does not then act as an internal auditor.Where one of the situations referred to in paragraph (a) (c) it is clear that should clearly indicate the internal auditor, the need for other arrangements for the audit to consider.