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© 2008 Prentice Hall Business Publishing     Accounting Information Systems, 11/e    Romney/Steinbart

4 of 151

INTRODUCTION

This chapter is written primarily from the perspective of an internal auditor.

They are directly responsible for helping management improve organizational efficiency and effectiveness.

They assist in designing and implementing an AIS that contributes to the entity’s goals.

External auditors are primarily responsible to shareholders and investors.

Only indirectly concerned with AIS effectiveness.

But many internal audit concepts apply to external audits.

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