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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
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.
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