Document Summary
Title:
Position Statement: The Role of Internal Audit in ERMKB
Document Size:
75KB
Description:
This guidance, issued after public consultation, outlines the Institute's view of the role that internal audit should play in relation to the management of risks. It differentiates between tasks that internal auditors should undertake, those that internal auditors should never undertake and those that they may perform, with appropriate safeguards. Subsequently, this guidance was adopted without changes as global guidance.
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