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The above
paragraphs are taken from the NRL procedure for Internal Auditing. Section
3.5 describes the requirements for follow up activities in the NRL audit
program. The sections highlighted in clause 3.5 are activities which should be investigated during the audit. These activities are ‘auditable’ as the procedure states that they should or must be implemented. A checklist is presented on the next page which is developed from clause 3.5. This checklist would be used by an auditor to audit the internal audit program. |