Treasury Internal Audit Framework Revised ... - National Treasury

Nature of Work
• The organisation-wide objectives relate
to and stem from program requirements
established by legislation;
• The organisation-wide objectives are
specific, measurable, achievable, realistic
and timeous enough to clearly apply
to the organisation;
• Strategic plans support the organisationwide
objectives; and
• The organisation-wide objectives are
effectively communicated to all employees.
IAA should communicate effectively in its
reports to line function, senior and executive
management when making recommendations
for improvement on risk and control
processes.
53 Internal Audit Framework