Without technical definition, what is Assurance?
Why is Internal Audit profession a global emergence?
1.Assurance is an professional service with the aim of the improving quality and transperancy of information to reduce the chance of problem occuring from incorrect information
2.assurance is process of analysing and used in the assessment of accounting entries financial records
The following reasons internal audit emerge globally
A)the effectiveness of internal auditor professional culture to achieve compliance with internal auditing standards
B)the extent of internal auditor independence from the management
C)the scope of work performed by internal auditor
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