Factsheet - Internal Audit Centralised / Decentralised / Distributed

Factsheet

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Author

IIA-Australia

Date

2023

Topics Explored

Internal Audit, Internal Audit Management

Format

Factsheet

Extract/Description

Internal audit functions can be centralised, distributed or decentralised.

Key Points

1. This Factsheet provides definitions and explores advantages and disadvantages of the centralised / distributed / decentralised models.

Relevant Industries

All

Level of Assumed Knowledge

Intermediate

Aligned to Global Internal Audit Standards

No