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November 2015 » How to More Effectively Comply...
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Terry J. Engle, PhD, CPA, and Nicholas J. Mastracchio, PhD, CPA
In Brief: This article describes the salient requirements of SAS 128, Using the Work of Internal Auditors, and demonstrates how the International Professional Practices Framework (IPPF), promulgated by the Institute of Internal Auditors (IIA), can be utilized as a normative standard to achieve highly effective evaluations of an audit client's internal audit function in compliance with its requirements. While this article primarily focuses on the evaluation of internal audit functions during independent financial statement audits, much of the information should be of value to all CPAs that are called upon to evaluate an organization's internal audit function.
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