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Institution Internal and External Financial Audits
Internal Audit
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Financial Audit Reports
Purpose
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Responsibilities
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Authority
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Procedures
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Organization
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Professional standards and code of ethics
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External Audit
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Purpose
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Responsibilities
![list type image](https://bitswgl.ac.in/assets/img/inner-banner/list_type_red.webp)
![list type image](https://bitswgl.ac.in/assets/img/inner-banner/list_type_red.webp)
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Independence from Clients
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Authority
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Procedures
![list type image](https://bitswgl.ac.in/assets/img/inner-banner/list_type_red.webp)
Organization
![list type image](https://bitswgl.ac.in/assets/img/inner-banner/list_type_red.webp)
Professional standards and code of ethics
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Integrity - The integrity of internal auditors establishes trust and thus provides the basis for reliance on their judgement.
Objectivity - Auditors exhibit the highest level of professional objectivity in gathering, evaluating, and communicating information about the activity or process being examined. Internal auditors make a balanced assessment of all the relevant circumstances and are not unduly influenced by their own interests or by others in forming judgements.
Confidentiality - Internal auditors respect the value and ownership of information they receive and do not disclose information without appropriate authority unless there is a legal or professional obligation to do so.
Competency - Internal auditors apply the knowledge, skills and experience needed in the performance of internal auditing services.