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14.6 (b) Fourth Bullet (Select Internal auditor or External Auditor)
It says “report is to those charged with governance” and answer is Internal auditor.
I am unable to understand what it means? I would be great if you can help.
Governance = how a company is directed and controlled. On a day-to-day basis that is carried out by the board of directors and internal auditors report to them.
External auditors report to the members (shareholders) of the company.