Published in Journal of Health Care Compliance
The traditional role of the internal auditor is to independently and objectively analyze, review, and evaluate existing procedures and activities as well as report and recommend changes to management on various operations of the organization. It can provide expertise and understanding to systems of internal controls that protect against the impact of noncompliance. Unlike the external auditor, the internal auditor does not render financial opinions and its work is primarily focused on non-financial operational audits.
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