Internal auditing at world class levels
To achieve "world class" status the internal audit group of Asea Brown Boveri, an international leader in power and automation technologies:
1) created and internal audit infrastructure;
2) tailored its audit approaches to each business unit individually;
3) developed an audit mission and marketing brochure to help customers
4) focused on improving four basic elements:
a) people - determined that internal auditors must be able to anticipate change; use resources, and partner with management
b) a...
BPIR Categories
10.3.2 Establish quality standards and controls.
11.4.1 Design/conduct internal/external audits
14.3.2 Implement an improvement approach/method/technique