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• n  an auditor who is an employee of the company whose records are audited and who provides information to the management and board of directors

News & Articles

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• FRC bans internal, external auditor links
  By Huw Jones LONDON (Reuters) - A British watchdog has banned accountants from asking customers' internal auditors directly for help in checking the books in a bid to bolster their independence. The Financial Reporting Council, which polices accountants and auditors, said on Wednesday the ban creates a clearer division of responsibility between internal and external audit. Internal auditors are ...
  June 19, 2013 - Reuters via Yahoo! News