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After reading chapter 19 within the Executive's Guide to IT Governance what are your thoughts of Internal Audit as a third line of defense to

After reading chapter 19 within the Executive's Guide to IT Governance what are your thoughts of Internal Audit as a third line of defense to control operations? Are they a value-add or a nuisance? Highlight 3 areas you feel they provide value and 3 areas you feel they may impede operations

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