The decision to appoint an external auditor for the bank is the mandate of the board of governors, a body superior to the board of directors.
He stressed that the accounts have been audited internally, are open to public inspection and will be assessed by an external auditor .
I sat in my auditor 's seat listening to her.
Also gone are the days when the external auditors may perform the internal audit function.
The internal audit committee must agree with the appointment of external auditors .
Submit to the Unit Auditor copy of all contracts within five days for legal and auditorial review.
For example, auditors study internal audit reports and results to determine areas for audit emphasis as well as potential cost savings.
More than ever, external auditors will be conducting their examinations with an extra dose of professional scepticism.
To render speedy audit services to the City Government under the auditorial jurisdiction of this office.
Investigators are reported to have documents in which company managers and external auditors allegedly drew the attention of the management board to the property valuations.