Chapter 15 - Audit and assurance services in the public sector. In this chapter we will discuss: understand the evolving nature of internal auditing; appreciate the professional standards developed for internal auditing; understand what internal auditors do in practice; gain an appreciation of the issues that may face the internal audit profession in the future; and appreciate the approaches to assessing risk management, control and governance processes. | Lecture Auditing and assurance services in Australia 4th ed Chapter 15 - Grant Gay Roger Simnett