Inside out?
October 2008
Ernese Skinner demonstrates the complementary structure of internal and external auditing roles and processes...
The role of external audit and internal audit can be complementary, depending on how a charity wants the relationship between the two to work. Both audit roles have different objectives but, at the same time, certain synergies that put to the right use can contribute to the effective working of the charity.
Author: Ernese Skinner
Ernese Skinner is policy and campaings manager at CFDG. She has moved into the charity sector from the Office of Government Commerce, an independent office of HM Treasury.
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