Page 261 - F1 - AB Integrated Workbook STUDENT 2018-19
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Audit and financial control
7.2 Why internal control interests the internal auditor
A key objective of the internal auditor is to review the organisation’s system of
internal control and to provide assurance that the corporate governance
requirements are being met.
Like external auditors, internal auditors have to make decisions on the extent of
reliance on controls to manage risks and therefore the level of testing to be carried
out.
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