Transcription of MANAGING THE OUTSOURCED INTERNAL AUDIT …
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MANAGING THE OUTSOURCED INTERNAL AUDIT …
MANAGING THE OUTSOURCED INTERNAL AUDIT FUNCTIONMANAGING THE OUTSOURCED INTERNAL AUDIT FUNCTION2 Sector: All Economic SectorsFocus: INTERNAL AuditCategory: White PaperIssue Date: October 2013 The information contained in this White Paper is intended to provide the reader with general information and guidance and may not be applicable in all circumstances. The information herein should not be regarded as professional or legal advice or the official opinion of the Institute of INTERNAL Auditors of South Africa (IIA SA).We have taken all reasonable measures to ensure the quality and accuracy of the information.
4 MANAGING THE OUTSOURCED INTERNAL AUDIT FUNCTION According to the King Report on Governance (King III) the board should ensure that there is an effective risk-based internal audit.1 It goes further to state in section 7.4 that the audit committee
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