Audit performance has improved steadily, largely attributable to the new standards, although definite room for improvement exists. Areas for improvement include exchanging audit reports between internal and external auditors, the use of audit programs and the use of statistical sampling.
internal auditing, Institute of Internal Auditors, 1978, audit fees, internal audit, external audit
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Wallace, Wanda A., "How Have the Professional Standards Influenced Practice?" (1983). Historical Working Papers. 55.