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Statutory audit
Consultancy
During the course of their planning, the external auditors should perform a
preliminary assessment of the internal audit function, when it appears that certain
internal audit work is relevant to their external audit. External auditors may make
use of the work of internal audit in forming their opinion. During the course of their
work they will want to measure the effectiveness of internal audit.
Internal Auditing
Internal audit is an independent, objective assurance and consulting activity
designed to add value and improve the organizations operations. It helps an
organization accomplish its objectives by bringing a systematic, disciplined
approach to evaluate and improve the effectiveness of risk management control
and governance processes.