Internal Audit Itself is biggest Deterrent control in an organisation. Every employee knows his process/work might get audited any time, So they should always perform their duty diligently.
Let me explain with an example : Deterrent controls are like CCTV cameras. For a thief, risk of getting caught in CCTV camera is a result of deterrent control only.
Similarly if someone’s intention is doing some fraud in an organisation, he will always have a risk of getting caught in internal audit
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