The auditor as Agent of Organizational Learning – Canadian Government Executive

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October 14, 2016

The auditor as Agent of Organizational Learning

In fact, while the provision of reassurance remains essential, our study found that the elements of audit services that are currently considered to be of best value by most auditors, chief audit executives and non-audit executives are those more closely associated with organizational learning. We need to think about internal auditors as agents of organizational learning and help them better play this part of their role across the public sector.

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