ISSN 2394-5125
 

Research Article 


THE INTERNAL AUDITORS BEYOND AUDITING NORMS

Manuelito C. Macailao.

Abstract
In the changing adversities of business enterprises and equivocal diversities of fraudulent schemes, professional skills and competencies of internal auditors are always being tested. Employing a phenomenological approach of the qualitative method of inquiry, the researcher interviewed fifteen (15) internal auditors via electronic mail to describe and better understand their professional internal audit skills and competencies in recent days. Responses were carefully transcribed and significant statements were grouped into three themes: (1) The Concept of Skills and Competencies of Internal Auditors on Occupational Fraud; (2) The Intrapersonal and Interpersonal Skills of Internal Auditors, and; (3) The Innovative Practices of Internal Auditors. Internal auditors tend to continuously evaluate their personal and technical skills as well as engaging in innovative activities to improve professional abilities and strategies that are needed in providing value-adding services to the enterprises. While being such, inherent to their functions is also the demand from the management to assess and investigate occurrences of fraud. With sufficient technical expertise, technological and interviewing skills, internal auditors can be able to provide services beyond the usual auditing norms and practices.

Key words: Competencies, Internal auditor, Investigative skills, Occupational fraud, Professional innovations


 
ARTICLE TOOLS
Abstract
PDF Fulltext
How to cite this articleHow to cite this article
Citation Tools
Related Records
 Articles by Manuelito C. Macailao
on Google
on Google Scholar


How to Cite this Article
Pubmed Style

Manuelito C. Macailao. THE INTERNAL AUDITORS BEYOND AUDITING NORMS. JCR. 2020; 7(11): 67-70. doi:10.31838/jcr.07.11.10


Web Style

Manuelito C. Macailao. THE INTERNAL AUDITORS BEYOND AUDITING NORMS. http://www.jcreview.com/?mno=110826 [Access: May 29, 2020]. doi:10.31838/jcr.07.11.10


AMA (American Medical Association) Style

Manuelito C. Macailao. THE INTERNAL AUDITORS BEYOND AUDITING NORMS. JCR. 2020; 7(11): 67-70. doi:10.31838/jcr.07.11.10



Vancouver/ICMJE Style

Manuelito C. Macailao. THE INTERNAL AUDITORS BEYOND AUDITING NORMS. JCR. (2020), [cited May 29, 2020]; 7(11): 67-70. doi:10.31838/jcr.07.11.10



Harvard Style

Manuelito C. Macailao (2020) THE INTERNAL AUDITORS BEYOND AUDITING NORMS. JCR, 7 (11), 67-70. doi:10.31838/jcr.07.11.10



Turabian Style

Manuelito C. Macailao. 2020. THE INTERNAL AUDITORS BEYOND AUDITING NORMS. Journal of Critical Reviews, 7 (11), 67-70. doi:10.31838/jcr.07.11.10



Chicago Style

Manuelito C. Macailao. "THE INTERNAL AUDITORS BEYOND AUDITING NORMS." Journal of Critical Reviews 7 (2020), 67-70. doi:10.31838/jcr.07.11.10



MLA (The Modern Language Association) Style

Manuelito C. Macailao. "THE INTERNAL AUDITORS BEYOND AUDITING NORMS." Journal of Critical Reviews 7.11 (2020), 67-70. Print. doi:10.31838/jcr.07.11.10



APA (American Psychological Association) Style

Manuelito C. Macailao (2020) THE INTERNAL AUDITORS BEYOND AUDITING NORMS. Journal of Critical Reviews, 7 (11), 67-70. doi:10.31838/jcr.07.11.10





Most Viewed Articles
  • ANALYTICAL RESULTS OF SLOPE FAILURE AND EFFECTIVE USE OF FLYCAM DATA: A CASE STUDY FROM KM 11 TO KM 13 ON THE 3B HIGHWAY, BACKAN PROVINCE OF VIETNAM
    VIETHA NGUYEN, HONGTHINH PHI, TRUONGTHANH PHI*
    JCR. 2020; 7(1): 1-5
    » Abstract » doi: 10.22159/jcr.07.01.01

  • ZOOTHERAPY AMONG THE ETHNIC GROUPS OF NORTH EASTERN REGION OF INDIA-A CRITICAL REVIEW
    KHIROD SANKAR DAS, SUDIPTA CHOUDHURY, K. CHANREILA L. NONGLAIT
    JCR. 2017; 4(2): 1-9
    » Abstract » doi: 10.22159/jcr.2017v4i2.14698

  • CADMIUM NANOPARTICLES AND ITS TOXICITY
    RAJNISH GUPTA
    JCR. 2019; 6(5): 1-7
    » Abstract » doi: 10.22159/jcr.2019v6i5.34073

  • RECENT THERAPEUTIC PROGRESS OF CHALCONE SCAFFOLD BEARING COMPOUNDS AS PROSPECTIVE ANTI-GOUT CANDIDATES
    DEBARSHI KAR MAHAPATRA, VIVEK ASATI, SANJAY KUMAR BHARTI
    JCR. 2019; 6(1): 1-5
    » Abstract » doi: 10.22159/jcr.2019v6i1.31760

  • ADVANCES OF HYDRAZONE LINKER IN POLYMERIC DRUG DELIVERY
    SHIVSHANKAR R. MANE
    JCR. 2019; 6(2): 1-4
    » Abstract » doi: 10.22159/jcr.2019v6i2.31833

  • Most Downloaded
  • CADMIUM NANOPARTICLES AND ITS TOXICITY
    RAJNISH GUPTA
    JCR. 2019; 6(5): 1-7
    » Abstract » doi: 10.22159/jcr.2019v6i5.34073

  • Multi Drug Resistance in Cancer Therapy-An Overview
    HARISH KADKOL, VIKAS JAIN, AMIT B PATIL*
    JCR. 2019; 6(6): 1-6
    » Abstract » doi: 10.22159/jcr.2019v6i6.35673

  • ANALYTICAL RESULTS OF SLOPE FAILURE AND EFFECTIVE USE OF FLYCAM DATA: A CASE STUDY FROM KM 11 TO KM 13 ON THE 3B HIGHWAY, BACKAN PROVINCE OF VIETNAM
    VIETHA NGUYEN, HONGTHINH PHI, TRUONGTHANH PHI*
    JCR. 2020; 7(1): 1-5
    » Abstract » doi: 10.22159/jcr.07.01.01

  • AN OVERVIEW ON MEDICINAL PLANTS FOR THE TREATMENT OF ACNE
    D. MANOGNA REDDY, VIKAS JAIN
    JCR. 2019; 6(6): 7-14
    » Abstract » doi: 10.22159/jcr.2019v6i6.35696

  • QUANTITATIVE ANALYSIS OF BIOLOGICAL NITROGEN FIXATION IN VARIOUS MODELS OF LEGUMES AND THE FACTORS INFLUENCING THE PROCESS: A REVIEW
    SAMEER SHARMA, ANIKET MALAGE, SIBI G.
    JCR. 2019; 6(6): 24-28
    » Abstract » doi: 10.22159/jcr.2019v6i6.35637

  • Most Cited Articles
  • ZOOTHERAPY AMONG THE ETHNIC GROUPS OF NORTH EASTERN REGION OF INDIA-A CRITICAL REVIEW
    KHIROD SANKAR DAS, SUDIPTA CHOUDHURY, K. CHANREILA L. NONGLAIT
    JCR. 2017; 4(2): 1-9
    » Abstract » doi: 10.22159/jcr.2017v4i2.14698
    Cited : 1 time [Click to see citing article]