IIA-Australia Factsheet - Internal Audit Centralised / Decentralised / Distributed

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Author

IIA-Australia

Date

 2023

Topics Explored

 Internal Audit

Format

 Factsheet

Extract/Description

Internal audit functions can be centralised, distributed or decentralised.

Key Points
  1. This Factsheet provides definitions and explores advantages and disadvantages of the centralised / distributed / decentralised models.

Relevant Industries

 All

Level of Assumed Knowledge

 Intermediate