Anmerkungen:
In: Internal Auditing & Risk Management
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments September 30, 2020 erstellt
Beschreibung:
Internal audit functions of organizations are regarded as crucial components of the combined assurance model, alongside the audit committee, management and external auditors. In this regard, internal audit plays a crucial role, insofar as it consists of experts in risk, governance and control consultancy who provide assurance to senior management and the audit committee