Unlocking the value of Internal Audit is a study by KPMG Indonesia that is based on a survey of Audit Committee members and Chief Audit Executives conducted earlier this year in June 2016. The survey is based on the KPMG Internal Audit Quality Assurance Framework: Positioning, People and Process (the 3Ps) and it reveals areas of strength and opportunities for improvement for the Internal Audit function to consider when preparing for current and future requirements and stakeholder expectations.
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