Non-auditors in the internal audit function: better practices for successful implementation
To bring a high level of expertise on-board Internal Audit Functions (IAFs) increasingly include persons that are not trained as auditor in internal audits. These non-auditors (rotational auditors, guest auditors or subject matter experts) function as part of the IAF for a specific period. This prac...
| Main Authors: | , , , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Pensoft
2020-04-01
|
| Series: | MAB |
| Online Access: | https://mab-online.nl/article/48602/download/pdf/ |