TERMIUM Plus®

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FONCTION AUDIT INTERNE [1 record]

Record 1 2024-08-21

English

Subject field(s)
  • Management Control
  • Auditing (Accounting)
  • Government Accounting
CONT

The internal audit function plays a significant role in the evaluation of risk management and internal control. It can support the audit committee by providing an independent view and advice on the adequacy of the control environment of the organization. Part of the audit committee's role is to annually review its effectiveness.

Key term(s)
  • internal-audit function

French

Domaine(s)
  • Contrôle de gestion
  • Vérification (Comptabilité)
  • Comptabilité publique
CONT

La fonction d'audit interne joue un rôle important dans l'évaluation de la gestion des risques et du contrôle interne. Elle peut soutenir le comité d'audit en fournissant une opinion et un point de vue indépendants sur le caractère adéquat de l'environnement de contrôle de l'organisation. Une partie du rôle du comité d'audit consiste à examiner son efficacité chaque année.

Spanish

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