An organization’s internal audit department is usually considered an effective control mechanism for evaluating the organization’s internal control structure. The Birch Company’s internal auditing function reports directly to the controller. Comment on the effectiveness of this organizational structure.

Auditing: A Risk Based-Approach (MindTap Course List)
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Author:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
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Chapter5: Professional Auditing Standards And The Audit Opinion Formulation Process
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An organization’s internal audit department is usually considered an effective control mechanism for evaluating the organization’s internal control structure. The Birch Company’s internal auditing function reports directly to the controller. Comment on the effectiveness of this organizational structure.

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