Internal audit: Difference between revisions

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imported>Doug Williamson
(Create page. Source: CIIA webpage https://www.iia.org.uk/about-us/what-is-internal-audit/)
 
imported>Doug Williamson
(Correct typo "an".)
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''Audit - assurance - risk management.''
''Audit - assurance - risk management.''


Internal audit is a function within and organisation that:
Internal audit is a function within an organisation that:
*Evaluates the effectiveness of governance, risk management and control processes; and
*Evaluates the effectiveness of governance, risk management and control processes; and
*Reports to the board of directors or other senior management.
*Reports to the board of directors or other senior management.

Revision as of 21:51, 7 June 2021

Audit - assurance - risk management.

Internal audit is a function within an organisation that:

  • Evaluates the effectiveness of governance, risk management and control processes; and
  • Reports to the board of directors or other senior management.


See also