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Internal audit

Role of the internal audit function

3.1 Key activities of the internal audit function

Corporate Effectiveness

governance of controls

Reliability of Prevention

financial and detection
Activities
information of fraud

Risk Value for

identification money
Compliance
with laws and

regs

3.2 Additional roles

 Fraud investigations

 IT systems reviews

 Mystery shopper visits

 Contract audits

 Asset verification

 Providing direct assistance to the external auditor

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