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OPINION: Used Correctly, Internal Auditing Can Expand Horizons to Create Value.
Byline: Richard G. Moore
Feb. 5--Despite significant changes affecting internal auditing that have occurred in recent times, many organisations still view it more as a function for compliance and internal control rather than as a tool for creating value. Internal auditing, however, can play a vital role in creating corporate value by helping companies effectively drive change and unlock untapped sources of internal wealth.
Leading internal auditing functions share common characteristics. While working with a wide range of companies around the world, PricewaterhouseCoopers has found that companies with especially strong internal auditing functions -- industry leaders that actively make use of their internal auditing resources to improve business performance -- display a consistent set of characteristics, regardless of how they ...
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