Professional Documents
Culture Documents
(B) Staffing and Train
(B) Staffing and Train
Internal audit is an independent appraisal function established by the management of an organisation for
the review of the internal control system as a service to the organisation. It objectively examines, evaluates
and
2. The essentials internal auor should have the independence in terms of organisational status and
(g) evidence
The internal auditor should obtain sufficient, relevant and reliable evidence on which to base
reasonable conclusions and recommendations (paragraphs 63 to 69).