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Internal Auditor from outside

Hello Advisera,

we've hired our internal auditor from outside, and we will receive Audit Report from him.

Do we still have to write the Internal audit Procedure and program, or is it normally what the Internal auditor should provide us in this case?

Thank you!
Internal Audit - choice of auditor

Is it typical in smaller companies (50-100 employees) that for the internal audit an external auditor is being hired? Or should you be thinking of somebody internally in the first place anyhow?