Insert the missing phrase: In the past, IA was seen as an integral component of the .

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Insert the missing phrase:

In the past, IA was seen as an integral component of the . . . . . . . . . . . . . . . . . . . . . designed to double-check accounting transactions. The idea was to re-check as many items as possible so as to provide this continuous audit.

a. operational handbook

b. internal checking procedures

c. budgetary control

d. performance measurement

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The Internal Auditing Handbook

ISBN: 9780470518717

3rd Edition

Authors: K. H. Spencer Pickett

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