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Financial and Performance Management Standard 2019
sec.29Relationship with authorised auditors
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sec.29 Relationship with authorised auditors
The head of internal audit for a department or statutory body must consult with the authorised auditor for the department or statutory body— during the preparation of a strategic audit plan or annual audit plan under section 26 ; and at other times the head of internal audit considers appropriate.
- (a) during the preparation of a strategic audit plan or annual audit plan under section 26 ; and
- (b) at other times the head of internal audit considers appropriate.