أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
The audit is the eyes and ears of the owner. So it depends on the size of the organization and the owner's self-awareness.
The bigger or more complex the organization is, the more it needs Internal Audit.
The less control-aware the owner is, the more he needs Internal Audit.
So the need for Internal Audit can be mathematically expressed as:
Organization Complexity X1/Owner's Control-Awareness = Need for Internal Audit