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Internal audit is a dynamic profession that provides independent assurance that an organisation's risk management, governance and internal control processes are operating effectively Essentially, Internal Auditors help organisations to succeed.
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The board of directors is among the most influential entities in most companies, as it is responsible for setting policies for managing the business. However, when it comes to emerging risks such as cyber, some boards may either lack knowledge about the risk or are hesitant to adapt to the changing reality.