THE ROLE OF INTERNAL AUDIT IN ENHANCING RISK AWARENESS

Аннотация

Internal audit is a function designed to assist companies in achieving their strategic goals. So far, internal audit is considered only as a fault finder so that its function is less acceptable in the work unit. Over time, internal audit has been accepted as a compliance tester in an organization. This compliance testing results in activities that are still a formality without any real action from the implementation of compliance procedures.