Internal audit resources should be appropriate; sufficient, and effectively deployed. Consequently, Resource planning should be limited to
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Internal audit resources should be appropriate; sufficient, and effectively deployed. Consequently,
Resource planning should be limited to expected activities.
The chief audit executive should perform a periodic skills assessment.
Only members of the internal audit staff should perform internal audit activities.
The chief audit executive ultimately must ensure the adequacy of resources.
Related Book For
Principles of Auditing and Other Assurance Services
ISBN: 978-0078025617
19th edition
Authors: Ray Whittington, Kurt Pany
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