Global Practice Guide: Coordination and Reliance: Working with Other Assurance Providers
The Institute of Internal Auditors
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Organizations use the services of many assurance providers to cover the risks identified in their risk assessments. Coordination among the internal audit function and other assurance providers often creates operational efficiencies and improves risk coverage.
This Global Guidance, aligned with the Global Internal Audit Standards™, describes an approach for the chief audit executive to align risk assessments and coordinate with other assurance providers.
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