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Hi,
What are the internal auditors’ role in detection and prevention of fraud and error?
Did internal auditor has the direct role in detecting and preventing the fraud and error?Detection cannot be guaranteed, but IA have a much higher chance of detecting these events that external auditors because of their knowledge of the company and because they can spend much longer than external auditors performing their audit tests.
It is certainly part of their role to try to detect fraud and error.
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