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View Full Version : some terms related to internal audit & corporate governance



rajni
04-12-07, 04:44 AM
Types of audit
 Internal audit
 External audit

Main objective of internal auditing: Determine size and scope of internal control system

Benefits of effective internal audit function: Identification weaknesses and areas for improvement

OECD principles of corporate governance:
Ensuring the basis for an effective corporate governance
Role of shareholders in corporate governance

Effective internal audit systems have:
Internal auditors reporting directly to organisation’s BOD / audit committee