management, the audit committee and auditees. An understanding of the environment within which the internal audit function operates is essential to gaining a clearer understanding... process. Communicating the Results of the Review As with any audit, the aim of this phase is to communicate the results of the review to management and the audit committee in a form... of the findings and focus the reporting on high-level aspects of the review, particularly for the audit committee. The audit committee may have questions about the review...

presented courses throughout Africa, Europe, the Middle East and the USA. He has served on various Audit Committees and was chairman of the Gauteng Cluster 2 Audit Committee... Chairperson of the Auditing Interest Group of the SAAA. She has been a member of the Education Committee of the PAAB for the past 8 years and has served regularly on the syllabus sub...-committees for the Auditing syllabus of the Education Committee of the South African Institute of Chartered Accountants (SAICA). Section 1: Theory of Internal Auditing Chapter 1...

Risk Management Strategic use of IT Audit Committee effectiveness Enterprise Risk Management Company Profile Richard Cascarino has, for the last twenty years, been providing... of the IIA-Inc and is a member of ISACA, and the Association of Certified Fraud Examiners Richard was Chairman of the Audit Committee of Gauteng cluster 2 (Premier's office, Shared... Services and Health) in Johannesburg and a member of the Audit Committee of the Department of Public Enterprises in South Africa. He is also a visiting Lecturer at the University...