Objectivity and Independence of Internal Audit

Article ID

MKC13

Accurate, unbiased internal audit for management assurance.

Objectivity and Independence of Internal Audit

Rusudan Sreseli
Rusudan Sreseli Ivane Javakhishvili Tbilsi State Univeristy
DOI

Abstract

Abstract- An internal audit is an important tool for companies to ensure their operations run smoothly and efficiently. It is also an important way to ensure that the company’s policies and procedures are being followed. Internal audit processes should be objective and independent. We will explore the concept of objectivity and independence of internal audit, and how this affects the quality of the audit conducted by auditors. It will be discussed how companies can use internal audit findings to identify areas of improvement in their operations and how they can ensure that their internal auditors remain objective and independent while performing their duties. The main aim of this research is to examine the findings on how internal auditors can sustain objectivity and independence in order to provide an efficient service. The paper will explore the various ways in which internal auditors can remain independent from management interference and other external influences. Additionally, this research paper will discuss how technology can help improve the objectivity and independence of internal audits. Finally.

Objectivity and Independence of Internal Audit

Abstract- An internal audit is an important tool for companies to ensure their operations run smoothly and efficiently. It is also an important way to ensure that the company’s policies and procedures are being followed. Internal audit processes should be objective and independent. We will explore the concept of objectivity and independence of internal audit, and how this affects the quality of the audit conducted by auditors. It will be discussed how companies can use internal audit findings to identify areas of improvement in their operations and how they can ensure that their internal auditors remain objective and independent while performing their duties. The main aim of this research is to examine the findings on how internal auditors can sustain objectivity and independence in order to provide an efficient service. The paper will explore the various ways in which internal auditors can remain independent from management interference and other external influences. Additionally, this research paper will discuss how technology can help improve the objectivity and independence of internal audits. Finally.

Rusudan Sreseli
Rusudan Sreseli Ivane Javakhishvili Tbilsi State Univeristy

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Rusudan Sreseli. 2026. “. Global Journal of Management and Business Research – B: Economic & Commerce GJMBR-B Volume 23 (GJMBR Volume 23 Issue B4): .

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Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

Issue Cover
GJMBR Volume 23 Issue B4
Pg. 37- 41
Classification
GJMBR-B Classification: (LCC): HF5667-5688
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Objectivity and Independence of Internal Audit

Rusudan Sreseli
Rusudan Sreseli Ivane Javakhishvili Tbilsi State Univeristy

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