Most internal audit functions spend somewhere between 80 and 100 percent of their time doing traditional internal audits, generally known as “assurance work.”
La mayoría de las funciones de auditoría interna dedican entre el 80 y el 100 por ciento de su tiempo a realizar auditorías internas tradicionales, generalmente conocidas como «trabajo de aseguramiento».
A high-quality internal audit function can have a huge influence on a business. “Actually, we have a dual role to play,” David Jardine, senior vice president, internal audit at BP plc noted recently.