SECTION 4: INTERNAL AUDIT

SECTION 4 Internal Audit Contents 4.1 Introduction 209 4.2 The Internal Audit Profession 210 4.3 Scope of Internal Audit 211 4.4 Establishing an Internal Audit Function 212 4.5 The AC’s Engagement with the Internal Auditor 217 4.6 Evaluating the Internal Auditor 221 4.7 The Internal Auditor’s Independence and Standing 224 4

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