http://www.theiia.org/intAuditor/fraud-findings/2011/03-21-internal-to-independent-audit/ Blogen-us Thu, 22 Sep 2011 10:12:08 AMThu, 22 Sep 2011 10:12:08 AM http://www.theiia.org/intAuditor/fraud-findings/2011/03-21-internal-to-independent-audit/2011-09-07Many organizations often treated internal auditor as internal checker. This is a great problem for internal audit for independent review. It is also internal auditors’ duty to aware higher management about differences between internal check and internal audit. Auditing is obviously differs from checking. If internal auditors conduct routine checking, it will reduce professional skepticism, reduce analytical audit procedures and helps to increase fraud risks.