Maximising the internal audit efficacy

GALA, PURAV

Maximising the internal audit efficacy - 2013 - 74-77

Internal auditors are one of the four cornerstones of corporate governance- the others being management, statutory auditors and the board of directors. These four cornerstones are not only intertwined but also inextricably linked to each other. Management is charged with the responsibility of maintaining inernal controls, risk and compliance on behalf of the oragnization's stakeholders and is held accountable for this responsibility by an oversight body.

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