Building Effective Audit: Putting the Pieces together

The Chartered Institute of Internal Auditors UK and Ireland (CIIA) launched its Financial Services Code Effective Internal Audit in the Financial Services Sector (the Code) in July 2013.

In August 2014 CIIA released a report that looks at examples of good practice on various aspects of the Code: access, standing and reporting lines; risk assessment and audit planning; resources; strategic events; and quality assurance. The report describes  how internal auditors in the UK are being sought out sooner to evaluate product launches, investments, mergers and acquisitions.

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