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Chapter 4





                           Internal audit






                         Reviewing                                                 Examining
                         accounting
                        and internal                                              financial and
                           control                                                  operating
                                                                                   information
                          systems




                          Assisting                                                  Special
                           with the                   Roles of                   investigations

                        identification            internal audit                    e.g. into
                        of significant             department                      suspected
                            risks                                                     fraud




                       Reviewing the                                               Reviewing
                          economy,                                                compliance
                       efficiency and                                            with laws and

                        effectiveness                                            other external
                        of operations                                              regulations






























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