Internal Auditors and the Management

BookValue
Standard on Internal Audit (SIA) 9: Communication with Management
Institute of Chartered Accountants of India
( http://www.icai.org/ )

Audit communication

When should an internal auditor communicate to the management ‘material weaknesses in the design, implementation or operating effectiveness of internal control that come to the internal auditor’s attention’? As soon as practicable, says the Institute of Chartered Accountants of India in Standard on Internal Audit (SIA) 9: Communication with Management.

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