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This book is focused on a broader approach for all assurance providers (including both internal and external auditors) and addresses various advanced concepts that assurance providers need an understanding of.
The main objective of this textbook is to familiarise the learner with the internal audit environment with reference to the Global Internal Audit Standards (GIAS).
In this textbook, the audit process followed during the execution of an internal audit engagement is explained, after which it is practically demonstrated by applying it to the various business cycles.
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