TY  - GEN
AU  - GALA, PURAV
TI  - Maximising the internal audit efficacy
PY  - 2013///
KW  - AUDITING
N2  - Internal auditors are one of the four cornerstones of corporate governance- the others being management, statutory auditors and the borad of directors. These four cornerstones are not only interwined but also inextricably linked to each other. Management is charged with the responsibility of maintaining internal controls, risk and compliance on behaklf of the organization's stakeholders adn is held accountable for this responsibility by an oversight body
ER  -