term1 Definition1term2 Definition2term3 Definition3
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Evaluating the internal audit function:
Objectivity
Competency
Effectiveness in a systematic and disciplined approach including quality control.
The external audit shall not use the work of the internal audit function of the auditor determines that:
Organizational status and relevant policies and procedures do not adequately support the objectivity of internal auditors
Lacks sufficient competence
Function does not apply a systematic and disciplined approach including quality control.
Determining whether, in which areas, and to what extend the work can be used
Section A provides examples that could match with case facts.
(Bias, conflict of interest, influence, appropriate reporting)
(Adequate technical training, knowledge, education, size)
Application of systematic and disciplined approach
(Planning, performing, supervising, reviewing, documenting it's activities)
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