Abstract
Click to increase image sizeClick to decrease image size Additional informationNotes on contributorsDon CunninghameDon Cunninghame, BCom, ASA, is principal EDP auditor at the Western Australia Office of the Auditor General in Perth. This article is based on his experiences as an internal auditor with various government departments and financial institutions in South Africa and in Sydney and Perth, Australia. Its content does not reflect the views or policies of the Auditor General of Australia.
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