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Does anyone review the work of the Internal Audit function?

audit function Internal review
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Does anyone review the work of the Internal Audit function?

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Quality control is incorporated into Internal Audit work. This is achieved via a rigorous review of all files and reports by the Head of Internal Audit. In addition, the external auditors have access to our files and reports and are able to express an audit opinion for management on the Internal Audit function. We are also audited by HEFCE.

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