Testing of controls is a procedure used in auditing to determine whether internal controls effectively prevent or detect material misstatements
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Role and Responsibility of the Internal Audit Function and the Internal auditor’s involvement in the operational activities of the organization cannot be emphasized enough. Key operational tasks of the internal audit are as follows: Formulate Policies and Procedures for the Planning, Organizing, Directing, and Monitoring of Internal Audit Operations After the audit charter, the audit
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