instances, to report faults, frauds, wrongdoing or mistakes. A slightly higher number (n =17, 22%) considered that the internal audit function did not always receive consistent support from senior management. SPPIA identifies that involvement in the design, installation and operating of systems is likely to impair internal auditor objectivity. Respondents were asked how often management requested the assistance of the internal audit department in the performance of non-audit duties. In37 internal audit departments (47%) surveyed such requests were made sometimes, often or always, and only 27 (35%) departments never participated in these non-audit activities. The interviews revealed that in anizations internal audit staff was used regularly to cover for staff shortages in other departments.
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