Internal Audit and Quality

• zamira_abduraximova
• 5
• 5

• Resurs turi: Iqtisod va boshqaruv
• Chop etilgan yili: 2014
• Mualliflar: John Wiley & Sons, Inc. Published 2014 by John Wiley & Sons, Inc

Internal auditing can be traced back to the Persian Empire. Murray (1976) attributes the start of internal auditing to Darius the Great, “who ruled his people from 521 to 425 B.C.” Darius exercised his rule at different times of the year from four scattered capitals in different parts of the country—Persepolis, Ecbatana, Susa, and Ctesiphon. His empire was divided into 20 provinces, each administered by a satrap who paid taxes to the empire according to the wealth of the province. In order that the honesty of the rule of the satrap could be established, Darius sent representatives out to all parts of his empire. They became known as “the eyes and ears of the king”—possibly the first internal auditors.