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One of the internal functions of the auditor is to conduct an assessment of the efficiency and effectiveness of all resources including the resource use

One of the internal functions of the auditor is to conduct an assessment of the efficiency and effectiveness of all resources including the resource use of production machines, the use of human resources. 



To carry out this function, internal auditors face the challenges of auditor competence so that they are at risk of failure in achieving audit goals. 


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