IIA-Australia White Paper - Internal Audit Independence Arrangements
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Andrew Cox MBA, MEC, GradDipSc, GradCertPA, DipBusAdmin, DipPubAdmin, AssDipAcctg, CertSQM, PFIIA, CIA, CISA, CFE, CGAP, CSQA, MACS Snr, MRMIA
|The independence of Internal Audit is of interest to regulators, external scrutineers, and governments. Internal Audit is a part of the organisation, but must be independent of management if it is to perform its role effectively. This paper describes the arrangements that promote independence in in internal audit.|
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