Category Archive for: Considering the Work of Internal Auditors


How can the audit committee improve the effectiveness of external auditor’s work? Audit Committee may be useful in improving the effectiveness of external auditor’s work in the following areas. – Avoidance of duplication of work when internal auditors have performed the similar work – Consideration of going concern validity – Provide a link between management and auditor for…

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Considering the Work of Internal Auditors

INTRODUCTION 1.1 Internal auditing is an independent appraisal function established within an entity to examine and evaluate its activities as a service to entity. Internal auditors are employees of the entities. Measures can be taken, however, to enhance the degree of independence in listed companies, for example, internal auditors report directly to the audit committee of board of directors. 1.2…

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