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The Audit Plan. It’s NOT “Set and Forget”

Following on from my recent post on ‘Internal Audit’s Role (an Audit Committee perspective)’, I wanted to share another issue that came up in discussion with colleagues, before and during, the course of the recent Public Sector Internal Audit Conference in Canberra. The issue was ‘When does risk appetite change?’ In my experience, it is¬†the¬†practice […]

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