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

IIA Three Lines Model (2020) P5: Internal audit independence

What does P5 require?

Internal audit has to sit apart from management so that its judgements stay objective and people can trust what it reports. Three things protect that position: the function answers to the governing body; it can reach the staff, funds and information it requires without asking permission; and its planning and work are shielded from pressure or partiality.

Maintained by Gerard Blokdyk

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