Question: (a) Describe three (3) recent changes observed in relation to the evolving nature of the internal audit function and its roles in Australia as reported


(a) Describe three (3) recent changes observed in relation to the evolving nature of the internal audit function and its roles in Australia as reported in the literature. Discuss the implications of these changes for the extent of reliance that external audit may place on the work of the internal audit function. [5 marks]
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