Internal audit is the function within a company that evaluates the internal control system and provides recommendations for its improvement. This function must perform effectively to achieve its objectives and thereby create added value for the company. The head of internal audit must therefore periodically evaluate the internal audit department in order to improve its operations. How is a company's internal audit function evaluated? This book presents the various elements that contribute to the performance of an internal audit department and provides executives with the tools necessary to evaluate this function using a qualitative method. This book is intended for students, researchers, internal audit managers, and business leaders.
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