Organisations are required to undertake audits for a variety of reasons:

bullet As directed by a regulator
bullet As directed by the governing documents such as rules or constitution
bullet As directed by an external party (eg. as part of a banking agreement)
bullet As directed to by members

The requirements for audit vary greatly depending on the type of entity your organisation operates through and the size of operations.

Audit Guide - Do we need an audit?

Matthew Crouch

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