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An Assessment of Internal Audit

Online Exclusives Matt Kelly May 10, 2021

Audit committees have a new tool for evaluating the audit function.

​Internal audit is supposed to be an invaluable ally for the audit committee. That doesn’t mean the audit committee shouldn’t try to evaluate the contributions of the function, anyway.

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Matt Kelly

Matt Kelly is an Editor and CEO of, an independent blog about audit, compliance, and risk management issues.