OBSERVATION AND MONITORING IN INTERNAL AUDIT PROCESSES IN ORGANIZATIONS
Keywords:
Internal audit, observation, monitoring, compliance, operational efficiencyAbstract
Observation and monitoring are essential components of the internal audit process, enabling auditors to assess compliance, operational efficiency, and risk management in real-time. This article explores the role of observation and monitoring in internal audits, detailing methodologies, best practices, and challenges. Emphasis is placed on how these techniques enhance the accuracy and relevance of audit findings, ultimately improving organizational governance.
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