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What is Understanding Internal Auditing Functions about?

The document discusses the nature and purpose of internal auditing. It defines internal auditing as an independent, objective assurance function that aims to add value by evaluating risk management, control and governance processes. Public policy also supports internal auditing by expecting effective internal controls. The role of modern internal auditing includes identifying risks, evaluating controls, ensuring compliance and evaluating the reliability of information. Independence and objectivity are core

Author

Muneer Ayaad

Language

EN