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An internal auditor has to study the nature of business carried on by the organization and the manner how it is undertaken. Also, he has to get an understanding of the governing regulations and management controls/ policies. All these will give an overall understanding of the nature of business carried on by the organization.
At this stage, it is a time to prepare an internal audit plan for each operational functions of the organization in order to evaluate internal controls are operating as desired by the management. If deviations were observed, it will be reported to the relevant reporting authority along with risk assessment and suitable recommendations.
