olemus
audit, mille teeb organisatsioon ise,
veendumiseks, et auditiobjekt töötab normaalselt
ja et saada objekti täiustamiseks vajalikku teavet

ISO 22301:
audit, mille sooritab või laseb sooritada
organisatsioon ise, juhtkondlikuks läbivaatuseks
ja muudel sisemistel eesmärkidel,
võib olla aluseks vastavusdeklaratsioonile;
auditi sõltumatust saab tihti, ,
eeskätt väikestes organisatsioonides,
tõendada vastutuste lahusussega
=
audit conducted by, or on behalf of, an organization itself for management review and other internal purposes, and which can form the basis for an organization’s self-declaration of conformity Note 1. In many cases, particularly in smaller organizations, independence can be demonstrated by the freedom from responsibility for the activity being audited.

ülevaateid
https://en.wikipedia.org/wiki/Internal_audit

https://na.theiia.org/awareness/PublicDocuments/Internal_Auditing-Adding_Value_Across_the_Board.pdf

https://www.wipo.int/export/sites/www/about-wipo/en/oversight/iaod/audit/pdf/internal_audit_manual.pdf

https://www.iia.org.au/sf_docs/default-source/quality/presentation-internal-audit-standards.pdf?sfvrsn=4

https://assets.kpmg/content/dam/kpmg/xx/pdf/2017/07/it-internal-audit-multiplying-risks-amid-scarce-resources.pdf

https://chapters.theiia.org/rochester/Events/Presentations%20Archive/Ten%20Key%20IT%20Considerations%20for%20internal%20audit.pdf

http://stec.univ-ovidius.ro/html/anale/ENG/2017-2/Section%20V/4.pdf

https://ahmadladhani.files.wordpress.com/2008/12/the-essential-handbook-of-internal-auditing.pdf

https://scholars.bentley.edu/cgi/viewcontent.cgi?article=1001&context=etd_2016

vt ka
- Siseaudiitorite Instituut, IIA