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094523 1 (1973-10-15)

handle is hein.gao/gaobacujv0001 and id is 1 raw text is: NOTES ON RELATIONSHIP BETWEEN INTERNAL AUDITORS AND INDEPENDENT AUDITORS by Ellsworth H. Morse- Jr. 094523 Assistant Comptroller General U. S. General Accounting Office Washington, D. C. Chapter - The Institute of Inte ditors October 15, 197 First, I would like to congratulate those who are here to receive recognition as certified internal auditors. This new program of The Institute of Internal Auditors represents a goodly step forward and it should help to further establish and enhance the prestige of internal auditing as a recognized profession. Second, speaking not as an internal auditor but as a representative of a major independent auditing organization-- the U.S. General Accounting Office--I want to say forthrightly that internal auditors are very important people. We like them. We even have a group of them in GAO. Internal auditors are--or they should be--an important part of the management control system of the organization they serve, providing independent evaluations of performance of all kinds within the organization for the benefit and use I of management officials. 70989O

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