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Audit Evidence and Workpapers

Format: On-demand

The internal auditor must always remember to apply a healthy level of professional skepticism when evaluating audit evidence. Professional skepticism means that internal auditors take nothing for granted; they continuously question what they hear and see, and critically assess audit evidence. They do not assume by default that audited personnel are either honest or dishonest.

This course provides an overview of methods for gathering and evaluating audit evidence and characteristics of well-prepared workpapers.

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