reports on the adequacy of internal control as a contribution to the proper, economic and effective use of

resources.
2. The essentials for effective internal auditing are:
(a)
control system
The internal auditor should identify and evaluate the organisation's internal control system as
a basis for reporting upon its adequacy and effectiveness (paragraphs 59 to 62).

(g) evidence
The internal auditor should obtain sufficient, relevant and reliable evidence on which to base
reasonable conclusions and recommendations (paragraphs 63 to 69).