IIA-Australia Factsheet - Internal Audit Protocol

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Author	IIA-Australia
Date	2022
Topics Explored	Internal Audit
Format	Factsheet
Extract/Description	Many organisations hamper the effectiveness of their internal audit function without realising it. This occurs because organisation obligations in relation to internal audit are not clearly defined or made known within the organisation. Sometimes, these obligations are contained within the internal audit manual. However, this is an internal procedure document for internal audit staff and not generally applicable to the wider organisation.
Key Points	An internal audit protocol prescribes obligations for internal audit and senior management in relation to internal audit work.
Relevant Industries	All
Level of Assumed Knowledge	Intermediate