IIA Three Lines Model (2020)
The six principles – IIA Three Lines Model (2020)

IIA Three Lines Model (2020) P4: Internal audit assurance and advice

What does P4 require?

Internal audit gives independent, objective assurance and advice on whether governance and risk management are adequate and effective, using disciplined processes, expertise and insight. Findings go to both management and the governing body to support improvement, and the function may draw on assurance work done by other providers inside or outside the organization.

Maintained by Gerard Blokdyk

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