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Risk Management
Internal Control Internal Audit
Risk Management
Internal Control
Self-Assessment
Matrix
For the Considerations of
Internal Audit
This section deals with the roles and responsibilities of
internal audit in enforcing compliance with internal
control within the organisation.
- Roles, responsibilities and strategies
- Competency and performance measurement
- Co-ordination with other review functions
Achieving best practice in this area mans that an
organisation has achieved against the following types of
objectives:
u Broaden role and improve overall strategy;
u Expand the value added role of internal audit
through enhanced competencies;
u Link performance measures to outcomes required of
internal audit;
u Enhance co-ordination with other review functions.
42
NSW TREASURY TPP97 - 3
Risk Management
Internal Control Internal Audit
43
NSW TREASURY TPP97 - 3
Risk Management
Internal Control Internal Audit
The following pages contain a set of questions relating to the elements of control in New South Wales Treasury’s
Statement of Best Practice on Internal Control and Internal Audit. Each question has four levels of answers, which can
be used to relate to controls as follows:
Level Definition and Underlying
Assumptions
Best practice Control is clearly understood
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