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The vital role of Internal Audit

Carolyn Clarke of ICAEW’s Internal Audit Panel explores how internal audit examines finance, technology and culture, identifies risk and assists with risk management to drive success

Mental health awareness

Internal audit has come of age in recent years. Once a function that primarily focused on the testing of financial controls and the poor cousin of external audit, it has been revolutionised to take its place as a critical element of a sound system of internal control and risk management, underpinned by the requirements of the UK Corporate Governance Code and associated Financial Reporting Council Guidance for Audit Committees.