9/24/2023 0 Comments What is![]() To be effective, the internal audit activity must have qualified, skilled and experienced people who can work in accordance with the Code of Ethics and the International Standards. Typically this is the board of directors or the board of trustees, the accounting officer or the audit committee. We must be independent from the operations we evaluate and report to the highest level in an organisation: senior managers and governors. We have a professional duty to provide an unbiased and objective view. The difference between internal and external audit The role of internal audit is to provide independent assurance that an organisation's risk management, governance and internal control processes are operating effectively.
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