assurance auditing provides an assessment of the reliability and/or relevance of data and operations in specific areas of business functions. The scope of assurance engagements includes fraud investigation, risk and control self-assessment, third-party and contract audit, quality audit, due diligence audit, security audit, privacy audit, performance audit, operational audit, financial audit, information technology audit, and compliance audit. With these engagements, internal auditors provide reasonable assurance whether organizational goals are being accomplished.
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