Among the many responsibilities of an audit committee, overseeing the function of internal audit can be among the more challenging and complex.
The Internal Audit Function
The International Professional Practices Framework released last year by the IIA is intended to provide guidance for internal auditors, by seeking to focus on core principles. The framework identifies 10 core principles that describe or guide what an effective internal audit function should focus upon and to what it should adhere.
By
William Floyd
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