Insert the missing phrase: a. For public bodies, the owners are the taxpayers and the external auditors

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Insert the missing phrase:

a. For public bodies, the owners are the taxpayers and the external auditors have an additional role in . . . . . . . . . . . . . . . . . . . . . . . . . aswell as verifying the financial statements.

a. assessing performance

b. assessing value for money (VFM)

c. assessing performance and value for money (VFM)

d. assessing ethics, performance and value for money (VFM)

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The Internal Auditing Handbook

ISBN: 9780470518717

3rd Edition

Authors: K. H. Spencer Pickett

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