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The Internal Audit may be audited by:
1- Peer review audit.
2- Quality Assurance Review.
3- Independent Audit Firm
Audit Committee===============================
QA , and external auditors
This Could be efficiently done by an independent Audit Firm. Other entities can do this but the issue is ANY OTHER INTERNAL COMMITTEES, inside the company, WILL not be INDEPENDENT . Thank You for your question .
external auditor
The answer is simple. It is the duty of external auditor to audit the work performed by Internal Auditor.
Secretary of the Audit department of the Organisation.