Aui2601 study notes updated Study guides, Class notes & Summaries
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AUI2601 STUDY NOTES UPDATED.
- Summary • 72 pages • 2021
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AUI2601 STUDY NOTES UPDATED. Internal Auditing: Theory And Principles. The purpose of the internal audit activity 
Internal auditors need to make a meaningful contribution to meet the needs of the 
organisation, which is mainly to achieve its objectives. 
The following features need to be included in the internal audit charter to grant them the 
necessary authority: 
Access to the books, records, vouchers and accounts 
This authority is included because the internal auditor must have access to ...
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