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The role of the internal auditor too shifts from an examination of compliance with controls to a review of the risk management process. A pragmatic approach (v) coordination with other Ministries and C.G.A. regarding internal audit procedures;. (vi) periodical review of all accounts records;. CGA-CANADA INTERNAL AUDITING & CONTROLS [MU1] EXAMINATION December 2007 Marks 1)The management auditor must comply with all instructions received fromof Internal Auditing, the Code of Ethics and the Standards (through the CGA Internal Audit policies contained in the Generic Audit Manual) thereby aligning This Generic Internal Audit Manual seeks to explore and explain the complexities of internal auditing in the changed scenario in a manner that is both easily "Internal Auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an 1.07. Internal auditors evaluate the whole management processes of planning, organizing, directing and controlling to determine whether reasonable assurance
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