Internal Audit · Principle 053 of 100

Internal-Audit Independence Test

Principle 053: Internal-Audit Independence Test — Internal Audit doctrine card by Professor Kieran Upadrasta, CISSP CISM CRISC, Schiphol University
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"Audit independence is measured by what the auditor may write to the board."
Pillar
Internal Audit
Theme
Internal-Audit Independence Test
Author
Mandate Context
Internal audit effectiveness