Auditor - (KJA) Sandi Bahari
Kantor Jasa Akuntan Sandi Bahari

Overzealousness, a Threat to Auditors’ Objectivity?

By Mikhail Ben Rabah, CIA, CFE, CRMA Government Audit Manager, Presidency of the Government, Tunisia There is no question that individual objectivity is a cornerstone for the internal audit activity’s success. Hence, the Chief Audit Executive (CAE) and staff auditors should avoid any impairment of objectivity. The IIA Guidance defines objectivity as “an unbiased mental attitude […]

Kembali ke Atas