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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.
- Auditing standards
- Auditors’ report
- Audit trail
- Board of directors
- Chartered Institute of Internal Auditors
- Corporate Reporting Council
- Developments in corporate and market regulation: implications for the treasurer
- Risk management
- Third line of defence
- Value for money