ABSTRACT. HKI of CPA contends that companies that do not have an internal audit function should review the need for one on an annual basis. PCAOB maintains that when assessing a company’s anti-fraud programs and controls, the auditor should evaluate whether the company has appropriately addressed the risk of management override. Allegrini and D’Onza remark that risk assessment findings are considered as a powerful input for planning the annual schedule of audits, and aim at understanding the position of internal audit departments in the business group, and the functional relationship between the internal audit unit of the head office and the audit resources located in the subsidiaries.



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