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Where now for Internal Audit?
Following Enron and other related big stories of corporate problems and collapses, is there now more of a case for companies to have internal audit functions than ever before? Internal audit (IA) allows companies to systematically check how good their internal process controls are. IA can be used to test controls of every area of a business from cash and expenses to dispatch procedures. By testing how controlled a process is, IA is a tool for making businesses better and not an internal police.
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