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the certified internal auditor® (cia®) designation is the only globally accepted certification for internal auditors and remains the standard by which individuals demonstrate their competency and professionalism in the internal auditing field.
in an integrated audit of financial statements and internal control over financial reporting, by paragraphs 78 84 of pcaob auditing standard no. 5, an audit of internal control over financial reporting that is integrated with an audit of financial statements.
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page 3 audit item response comments yes no uncertain 2. environmental management systems (cont.) 2.2 environmental management programme (cont.) d. does the mine have regular internal performance reviews regarding the
you have been in the internal audit profession for only a couple of years and are familiar with the process of an internal audit engagement as well as the international professional practices framework (ippf), also known as the standards.
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