internal auditor involvement should be limited1 [AUD] Using the work of others 0. Responsibility for opinion cannot be shared with others 1. Decide to use the work of others in the planning stage 2. Assess competence and objectivity Internal auditor Specialist(actuary) Competence, Qualification - Quality of working paper documentation - external quality review of internal audit activities cerification, licences, reputation, experience Objectivity - report to BOD, audit com.. 2024. 3. 2. 이전 1 다음 반응형
