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Hi tutor,
I came across this in the study guide:
“Discuss the elements of best practice in the structure and operations of internal audit with reference to appropriate international codes with corporate governance”
Do you mind explaining what this is all about? I can’t find any of such in the corporate governance chapter nor in the internal audit chapter. Or do they mean the responsibilities of the audit committee (or the board) in considering the need for and reviewing the internal audit?
That’s about it:
Independence – ideally involving an audit committee
Training and qualifications
Documentation
Review of work
Organisation of work
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