|
| Description: |
A very useful document which helps organisations to understand the core roles of internal audit in ERM, roles which internal audit should not undertake, and ones which may be undertaken with appropriate safeguards. |
| Document: |
(336 KB) |
| Keywords: |
Position statement; position paper; policy; ERM; internal audit; internal audit's role in ERM; risk management; together; separate; independence |
| Date Published: 01-Jan-2009 |
Resource Type: Position Papers Author/Publisher: IIA Global |