Documente Academic
Documente Profesional
Documente Cultură
Audit focus
Business focus
Transaction-based
Process-based
Customer focus
Compliance objective
Continual-risk-reassessment
coverage
Policy adherence
Change facilitator
Accountability for
performance improvement
results
Career auditors
Methodology: Focus on
policies, transactions and
compliance
Methodology: Focus on
goals, strategies and risk
management processes
CHAP 5