Contents
Article 10Internal audit strategy#
1.The internal audit strategy shall outline the vision and strategic objectives for exercising the internal audit function.
2.The Internal Auditor shall develop and implement initiatives supporting the internal audit strategy that cover all IAS audit activities, and continuously monitor their effectiveness.
3.The supporting initiatives shall include:
(a)a quality assurance and improvement programme;
(b)a human resources strategy;
(c)a digital auditing and transformation strategy.
4.The Internal Auditor shall develop a mutual expectations paper as a guidance document that describes the relationship between auditor and auditee to clarify responsibilities and align mutual expectations so that audits are efficient and effective.
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