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The internal Auditor is strictly not part of Management but of Management level; the Internal Auditor is not part of the policy-making or executive and administrative machinery of the company but is a scrutinizer and compliance and risk officer to ensure that the executive and administrative wing of the company follows proper processes in order for the company to achieve optimum and maximum value.” Discuss

ii. Thankfully, Act 992 has joined the bandwagon of sound Corporate Governance practices and precludes the Auditor from becoming a jack-of-all trades for the company so audited. The omnious omnibus provision of Act 179 has been omitted from Act 992.” What are the merits and demerits of permitting the Auditor to undertake a broad range of services for the company it audits?

iii. Outline and explain the structure of a typical Audit Report

iv. What are the qualifications of an Auditor of a company?

v. What are the standards, liabilities, rights, powers and duties of an Auditor?

vi. How is an auditor appointed and removed?

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