Internal Auditor User Guides

The Internal Auditing profession evolved steadily with the progress of management science in imitation of World War II. It is conceptually analogous in the field of many ways to financial auditing by free accounting firms, quality promise and banking compliance activities. Much of the theory underlying internal auditing is derived from management consulting and public accounting professions. With the implementation in the field of the United States of the Sarbanes-Oxley Act of 2002, the profession’s growth accelerated, in the role of many internal auditors possess the skills essential to help companies be acquainted with the rations of the law.