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IIA-Australia
2022
Internal Audit
Factsheet
External auditors focus on the accuracy of formal external reports (particularly the financial statements) whereas the internal auditor has a wide reaching brief which considers anything which might be important to an organisation’s success.
1. External auditors and internal auditors use different standards.
2. External auditors and internal auditors have different engagement processes.
3. External auditors and internal auditors report to different entities.
All
Beginner
No