Internal Audit Impartiality
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The requirement for selecting auditors is that you ensure “objectivity and the impartiality of the audit process”. In general, if you can show that the person you have chosen meets these requirements then this is acceptable. A few rules of thumb are that an auditor should never audit their own work, and any person who could be affected by the audit should not audit that area (such as a manager who would need to deal with the corrective actions that were found).
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Sep 25, 2017

