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internal audit function

nouncandidate·updated May 12, 2026

An appraisal activity established or provided as a service to the entity. Its functions include, amongst other things, examining, evaluating and monitoring the adequacy and effectiveness of internal control.

Framework senses

FFIEC IT Examination Handbook - Audit, April 20121 senseview framework →
§1
An appraisal activity established or provided as a service to the entity. Its functions include, amongst other things, examining, evaluating and monitoring the adequacy and effectiveness of internal control.