The internal auditors, the American Institute of Certified Public Accountants (AICPA) and others have likewise identified organisational independence as crucial to the viability of the internal audit function (Brown 1983).
The internal auditors, the AmericanInstitute of Certified Public Accountants (AICPA)and others have likewise identified organisationalindependence as crucial to the viability of the internalaudit function (Brown 1983).