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/) |
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''Audit - assurance - risk management.'' | ''Audit - assurance - risk management.'' | ||
Internal audit is a function within | 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. | ||
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* [[Chartered Institute of Internal Auditors]] | * [[Chartered Institute of Internal Auditors]] | ||
* [[Control]] | * [[Control]] | ||
* [[Developments in corporate and market regulation: implications for the treasurer]] | * [[Developments in corporate and market regulation: implications for the treasurer]] | ||
* [[Governance]] | * [[Governance]] | ||
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[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
[[Category:Identify_and_assess_risks]] | [[Category:Identify_and_assess_risks]] | ||
[[Category:Manage_risks]] | [[Category:Manage_risks]] | ||
[[Category:Risk_reporting]] | |||
[[Category:Risk_frameworks]] | [[Category:Risk_frameworks]] | ||
[[Category: | [[Category:The_business_context]] | ||
Latest revision as of 21:43, 29 May 2024
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.
