Auditing business functions
While organisations have different objectives, strategies and risks, there is a generic range of functions and subject areas that apply to most organisations.
Internal auditors will at some time or another review most if not all of these functions and subjects, depending upon the level of change in the organisation and the emerging risk profile.
We have applied a simple classification of these functions to create a series of guides to help you audit specific areas of your organisation.
They are not specific to a sector or type of organisation but hopefully they will help you decide how to approach a review of a particular function or subject area as they highlight the key objectives and risks.
Over time we will provide guides on all of these areas, keeping them up to date as events and circumstances change.