IIA-Australia White Paper - Assurance Over Third Party Service Providers
This is a members only resource. Please login to access.
Narelle Sheppard BFinAdmin PFIIA CIA CGAP CRMA FCPA AAICD
|Internal Audit can consider third party risks in developing the annual Internal Audit plan, provide assurance and advisory services in relation to the third party risk management framework, and consider third party risks when undertaking engagements. |
Where ‘right to audit’ clauses are included in contracts with third party service providers, Internal Audit can undertake audits of these third party service providers.
Level of Assumed Knowledge