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حسابداری و مالی::
حسابرسی داخلی
Community Trust Bank | Executive Vice President and Chief Internal Audit & Risk Officer
• Internal Auditors-Internal auditors should review their internal audit plans and how they applied the 1992 edition of the framework.
For example, establishing an internal audit function within a smaller, domestic entity likely would require a larger percentage of the entity's economic resources than would be the case for a larger, multina- tional entity.
A smaller entity may not have an internal audit function or might rely on co-sourcing or outsourcing to provide needed skills, where the larger entity's function might have a significantly broader range of experienced in-house personnel.
• A weak internal audit function that does not have the ability to detect and report improper conduct
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