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Total 36 Fresh/Entry Level audit assistant job vacancies in Accounting / Auditing category in Malaysia

Account Assistant

Full-time
Selangor, Selangor
Accounting / Auditing
1 week ago
Joystar Auto Sdn Bhd We are a dealership in partnership with Chery, specializing in the sales and service of Chery-branded automobiles. As a company set to commence operations in January next year We are seeking talented, passionate individuals who have a love for the automotive industry to join our team. Whether in sales, after-sales service, management, or other professional fields, we welcome your expertise. We offer excellent training and growth opportunities to help you achieve personal and career goals. • Provide competitive compensation and benefits for employees. • Offer a conducive work environment and foster a culture of teamwork. • Encourage innovation and personal growth, providing opportunities for employees to excel.

Accounts Assistant

Contract
Petaling Jaya, Selangor
Accounting / Auditing
1 week ago

At Agensi Pekerjaan ES2000, we specialises in Recruitment Services. Since 2000 we have successfully placed thousands of job seekers with many of our local and multinational Clients.

Why join us?

We pride ourselves with personal, company and client's achievement. The environment and challenges is ever changing. We are flexible and adapt to seize future opprtunities for mutual growth and progress.

Account Executive/Assistant

Full-time
Seremban, Negeri Sembilan
Accounting / Auditing
5 days ago
About Us Total Dynamic Technology Holding Sdn Bhd, a leading fleet management service provider, was established in 2011 in Seremban, Negeri Sembilan. With a decade of experience, we are the one-stop solution for all your fleet management needs. Our longevity is a testament to our unwavering commitment to our clients. Our commitment to providing excellent services has earned us a reputation that stands strong today. Our satisfied clients are a testimony to our expertise in providing customised fleet management solutions.

Accounts Assistant - 2 positions

Full-time
Kuala Lumpur, Federal Territory of
Accounting / Auditing
6 days ago
<p>Hock Lian Hin Sdn Bhd was founded in year 1963. Hock Lian Hin Sdn Bhd is a malaysia base tyre distributor and they was built their strong foundation in the tyre market for the pass 55 years.</p> <p> </p> <p> </p>

Accounts Assistant

Full-time
Ipoh, Perak
Accounting / Auditing
1 week ago

Sungei Piah Holding is an investment arm with diversified investment in mining, construction and trading. SPH was formed when it first secured a multi-million dollar contract with LaFarge Cement (previously known as Associated Pan Malaysia Cement Sdn. Bhd.). That was the turning point in which the company realise that it needed to manage its funds carefully and began diversifying into various sectors. Throughout the past decade, SPH have invested in the entertainment sector, F&B, automotive and agriculture. In line with the country's economic climate and growth in the areas of construction, SPH took a bold step in deciding to concentrate on it's mining and construction activities.

Account Assistant

Full-time
Cheras, Selangor
Accounting / Auditing
2 weeks ago

We are a construction company located at Cheras, Off Jalan Balakong, Bt 11, nearby Jaya Jusco Cheras Selatan. Our projects are mainly based in Peninsular Malaysia. Our Scope of work is mainly infrastructure works in the field of underground ducting/trenching, HDD, cable laying, street lighting, telecommunication and etc. We are looking for proactive people, with the zeal to excel together with the company to join our team

Accounts Assistant (Fresh Graduate)

Full-time
Johor Bahru, Johor
Accounting / Auditing
1 week ago

Signtake Group was established since 2006 as result of coalition of a group of young professionals who believe collective effort for business development is better than individual endeavor. We are a one-stop business consulting provider that provides comprehensive professional services. Apart from traditional services of company secretary, book keeping and tax compliance, our mixed experiences enable us to provide other services such as company formation and investment set-up in Malaysia, investment incentives consultation, expatriate management services, accounting software consultation and training, corporate compliance and directors’ training, pre and post tax audit and investigation solutions, etc. We believe that our vast experience in liaising with various government agencies and private sector such as Companies Commission, Inland Revenue Board, will contribute positively to fulfill our clients need.

Account Assistant

Full-time
Kuala Lumpur, Federal Territory of
Accounting / Auditing
2 weeks ago

Wholesaler & Distributor

1. Restaurant Supplies ( F&B consumables)

2. Cleaning & Toilet Supplies (Tissues, Detergents & Equipment)

3. Floor Mats

4. Traffic & Parking Safety Equipment

5. Waste Bins

6. Facility products (Benches, Material Handling, etc)

7. PVC Strip Curtains

Manufacturer in Malaysia Since 1984

1. Insect Light Traps( UV Fly Traps Pest Control)

2. Electric Insect Killer( UV Insect Zapper Pest Control)

3. Air & Surface Sterilizer ( Ozone Germicidal UV)

4. Sole Distributor for KEE-O Mosclean UV LED Mosquito Trap from Korea.

5. Cleaning Chemicals (Detergents, Disinfectants, Sanitizer & Cleaners)

Accounts Assistant

Full-time
Ipoh, Perak
Accounting / Auditing
2 weeks ago

Insights of Ngan Yin
Staying fit in competition is what makes a brand stands out and stand firm. To continually being the market leader; crucial steps need to be taken.

Dedicating to the future with the following mission statement:

To maintain as the leading shelled groundnuts company in Malaysia by producing only the highest quality of groundnuts.

Proactively nurture highly skilled and passionate management team and workforce in the pursuit of achieving highest customer satisfaction.

Building new channels and products in the groundnuts business through creativity and innovations.


Interest applicant are invited to write in or email with a comprehensive resume stating details of past and present experiences, expected salary, copies of relevant certificate and a recent passport –sized photo(nr).

ASSISTANT ACCOUNTS MANAGER / 助理客戶經理

Full-time
Port Klang, Selangor
Accounting / Auditing
2 days ago

Titimas Group of Companies, is a well-diversified total shipping, logistics, jetty operations, insurance and marketing service group provider which has been providing comprehensive services throughout the world. Headquartered in one of the world’s busiest and convenient port- Port Klang Malaysia, where Malaysia’s major ports are located- the Westport, Southport and Northport. Westport is a hub of major liners for container, conventional, bulk, roro, tankers, and cruise liners. Titimas Shipping and Trading Sdn Bhd and Titimas Logistics Sdn Bhd are proud of its management system that has been certified according to the standard of ISO 9001:2015 by GCL International certifying body. The implementation of our Quality Management System will ensure our ability to consistently provide quality services that meet customers, statutory and regulatory requirements and accreditation. Titimas Group of Companies had received numerous awards and recognition, to name a few, SME Corp Malaysia and SME 100 Awards for fast Moving Company in East Malaysia. We are proud member of Overseas Project Cargo Association (OPCA), Connecting Five Continents (C5C), Federation of Malaysia Freight Forwarders (FMFF), Selangor Freight Forwarders and Logistics Association (SFFLA), and Central Region Shipping Association (CRSA).

Titimas’ team of professional consultant have more than 40 years of experience in delivering freight and transportation of any size and types whether project cargo, FCL, LCL, air freight, timber/wood, steel/metal, grain, cement or concrete piles and many more, moving to their safe destination. We have 54 multi-lingual team which assists our customers from inquiry to operations. Distinguished by its value of integrity, customer focus, people-driven and adaptive to market changes, Titimas has been serving a diverse range of clientele with an outstanding management depth and an enviable portfolio of growth opportunities coupled with personalised service over the years.

We always ensure that we are in constant communication with our business partners. We help them grow by assisting them to connect with the shippers. We wanted to make things easier for you by giving you solutions and options.

Accounts Assistant

Full-time
Kajang, Selangor
Accounting / Auditing
2 weeks ago

梦界企业集团是一家提供全面优质服务的公司,包括陆运,海运和空运服务。 本集团能为客户定制一套运输流程以满足各阶层客户的要求。 我们的宗旨是给予客户以最具有竞争力的优势定位,与此同时也能给予客户最完善的服务,以让客户达到最佳的成本效益与卓越的业绩。

SD GROUP has extensive expertise as an integrated logistic services provider in both ocean and air freight. We are specialized in developing logistic solutions tailored to meet specific requirements of customers.

Audit associate

Full-time
Johor Bahru, Johor
Accounting / Auditing
3 weeks ago
A Chartered Accountants Firm, practicing in Johor Bahru for over 20 years. The Firm has stamped its presence in the state of Johor, serving a variety of clients ranging from medium-sized and small businesses to individual enterprises.Our company has dedicated employees working together towards a common goal of achieving excellence.We are a company focused on talent development to help build our expanding business.

Accounts Assistant / 會計助理

Full-time
Kajang, Selangor
Accounting / Auditing
2 weeks ago

梦界企业集团是一家提供全面优质服务的公司,包括陆运,海运和空运服务。 本集团能为客户定制一套运输流程以满足各阶层客户的要求。 我们的宗旨是给予客户以最具有竞争力的优势定位,与此同时也能给予客户最完善的服务,以让客户达到最佳的成本效益与卓越的业绩。

SD GROUP has extensive expertise as an integrated logistic services provider in both ocean and air freight. We are specialized in developing logistic solutions tailored to meet specific requirements of customers.

Audit associate / 審計助理

Full-time
Johor Bahru, Johor
Accounting / Auditing
3 weeks ago
A Chartered Accountants Firm, practicing in Johor Bahru for over 20 years. The Firm has stamped its presence in the state of Johor, serving a variety of clients ranging from medium-sized and small businesses to individual enterprises.Our company has dedicated employees working together towards a common goal of achieving excellence.We are a company focused on talent development to help build our expanding business.

Accounts Assistant (Fresh Graduate) / 會計助理(應屆畢業生)

Full-time
Johor Bahru, Johor
Accounting / Auditing
2 weeks ago

Signtake Group was established since 2006 as result of coalition of a group of young professionals who believe collective effort for business development is better than individual endeavor. We are a one-stop business consulting provider that provides comprehensive professional services. Apart from traditional services of company secretary, book keeping and tax compliance, our mixed experiences enable us to provide other services such as company formation and investment set-up in Malaysia, investment incentives consultation, expatriate management services, accounting software consultation and training, corporate compliance and directors’ training, pre and post tax audit and investigation solutions, etc. We believe that our vast experience in liaising with various government agencies and private sector such as Companies Commission, Inland Revenue Board, will contribute positively to fulfill our clients need.

Account Assistant / 帳戶助理

Full-time
Cheras, Selangor
Accounting / Auditing
2 weeks ago

We are a construction company located at Cheras, Off Jalan Balakong, Bt 11, nearby Jaya Jusco Cheras Selatan. Our projects are mainly based in Peninsular Malaysia. Our Scope of work is mainly infrastructure works in the field of underground ducting/trenching, HDD, cable laying, street lighting, telecommunication and etc. We are looking for proactive people, with the zeal to excel together with the company to join our team

Account Assistant

Full-time
Shah Alam, Selangor
Accounting / Auditing
3 weeks ago

Good2U is an off-price retailer selling high quality products. Here at Good2U, our mission is to deliver high quality products at affordable prices to our customers every day.

Our global supply network has allowed us to offer a wide assortment of big brands, cut-label clothing, kitchenware and home & living products, all at amazing values obtained through sustainable means.

We do not sell pre-loved, rejected, counterfeit, and damaged products as they are rapidly eliminated through our stringent quality-checking process. Quality you can trust, prices you can afford.

Value has always been at the heart of all that we do. We strongly view value as a mixed combination of brand, style, price and quality.

Currently, we are located at more than 40 locations nationwide with plans to expand further.

Admin Assistant

Full-time
Klang, Selangor
Accounting / Auditing
3 weeks ago

Established in 2004, Alam Hijau Integrasi (M) Sdn Bhd is started out to serve the needs of the environmental, Health and Safety monitoring Services. Our staffs have more than ten years experience and the necessary expertise in providing the right products and services to meet the discerning demands of both these industries. Our past experiences with our customers led us to extend our services in the area of Environment, Health and Safety services. We offer a comprehensive range of Environment, Health and Safety services through our qualified and accredited professionals with relevant Industry background. Alam Hijau specializes in the following 7 main categories of business: SAMM accredited Chemical & Biological Testing Laboratory SAMM accredited Chemical & Biological Testing Laboratory Environmental Monitoring and Assessment Ambient Air & Water Quality Source Emission, Effluent & Wastewater Marine Water quality Noise, Vibration & Odor Waste Management, Minimization & Disposal including Clean-up Schedule Waste Hazardous Waste Environmental, Health & Safety (HSE) Compliance Audit Training Waste Management Chemical Spillage & Handling Environmental Awareness Schedule waste Management Auditor ISO 14001, ISO 9001, OSHAS 18001 Professional Asbestos Clean-up Administrative service for Government Approval DOE & DOSH (Written Approval : Lev/ Stack Chminey/ Waste water / Dust collector etc) PAT- Preliminary side assessment ( Penilaian awal Tapak ) We welcome all enquiries and endeavor to service with best of our abilities a mutual benefiting relationship with our customer and suppliers. We look forward to your support and feedback so as to achieved our growth objectives.

Junior Account Assistant (Rawang)

Full-time
Rawang, Selangor
Accounting / Auditing
3 weeks ago

TAN EAN CHIEW & SONS INDUSTRIES SDN.BHD founded in 1974. Founder by Mr.Tan Ean Chiew, adhering to the Chinese ethnic group grams grams seized, the spirit of hard work. But also insisted on standby to sell more goods, the principle of thin profits, selling off today, identification of towns cities in Malaysia, known major outstanding hardware and building materials wholesalers. Mr.Tan Ean Chiew, founder of the company relative to began to use only traditional family production of common broom, ink, dishes and other household goods to sell goods off the streets. Virtually on the identified foundation today. Growing business improvement, talk to local wholesalers to purchase a number of household products, and to manufacture diesel oil, paint, small oil migration that cities of Malaysia counties. A dime to accumulate wealth, can be said to fight for every penny came with sweat. Mr.Tan Ean Chiew relative to death, the business has been transferred to the second generation took over the business, since an early age with his father to learn to do business of doing business has already surpass the master. Steel has been successfully transition metal wholesalers, and industrial areas in Rawang Selangor has a ten seedlings of industrial Britain, and has built a large factory, we use China, Germany to introduce advanced technology to produce high-tech machines and high-density polyethylene plastic water pipes.The Company now is over 150 Staff in Salas Marketing,Finance ,Admin, Maintanance,Engineer,Quality Control and Genaral Worker. And has been in Malaysia SIRIM MS1058:2005 and the ISO 9002:2008 brand recognition, selling products throughout Malaysia. Overseas markets include East Malaysia ,Indonesia, Thailand, Vietnam, Brunei,UAE and other Southeast Asian countries. In the future, our products will go to Europe and the United States, the company products to the world-class brands.

Account Assistant / 会计助理

Full-time
Kuala Lumpur, Federal Territory of
Accounting / Auditing
3 weeks ago

Wholesaler & Distributor

1. Restaurant Supplies ( F&B consumables)

2. Cleaning & Toilet Supplies (Tissues, Detergents & Equipment)

3. Floor Mats

4. Traffic & Parking Safety Equipment

5. Waste Bins

6. Facility products (Benches, Material Handling, etc)

7. PVC Strip Curtains

Manufacturer in Malaysia Since 1984

1. Insect Light Traps( UV Fly Traps Pest Control)

2. Electric Insect Killer( UV Insect Zapper Pest Control)

3. Air & Surface Sterilizer ( Ozone Germicidal UV)

4. Sole Distributor for KEE-O Mosclean UV LED Mosquito Trap from Korea.

5. Cleaning Chemicals (Detergents, Disinfectants, Sanitizer & Cleaners)

Account Assistant / 客戶助理

Full-time
Shah Alam, Selangor
Accounting / Auditing
3 weeks ago

Good2U is an off-price retailer selling high quality products. Here at Good2U, our mission is to deliver high quality products at affordable prices to our customers every day.

Our global supply network has allowed us to offer a wide assortment of big brands, cut-label clothing, kitchenware and home & living products, all at amazing values obtained through sustainable means.

We do not sell pre-loved, rejected, counterfeit, and damaged products as they are rapidly eliminated through our stringent quality-checking process. Quality you can trust, prices you can afford.

Value has always been at the heart of all that we do. We strongly view value as a mixed combination of brand, style, price and quality.

Currently, we are located at more than 40 locations nationwide with plans to expand further.

ACCOUNT ASSISTANT

Full-time
Petaling Jaya, Selangor
Accounting / Auditing
1 month ago

It was in 1981, when Steven Low (present M.D.) suggested to Max Yeoh, then the sole proprietor of Min Tek Trading, the idea of forming Vismart Sdn Bhd (Co. No. 077069-U) as a distribution house in Malaysia. At that time, most of the distribution companies were owned by foreigners, only a few adventurous locals would dare to venture into this field. Opportunities were aplenty then. When we first started in early 1982, the main bulk of the business was in audio-visual products. It consisted of overhead, slide 16/35 mm movie & opaque projectors. In addition to these, we were also distributing OHP transparency, projection screen, lamps & related products.

Our business came into fruition in 1984, when we were given the opportunity to promote Texas Instrument ‘Children learning aids’. We were able to appoint many direct selling agents (independent) who went about promoting this range of products throughout the country. Business was brisk and most of the transactions were in CASH. Before the TI learning aids’ outlived its product life cycle, our next big break were being introduced to Verbatim Corporation as their distributor in 1985. We knew diskettes would further enhance our future in the business, thus giving rise to other IT related products such as Colour monitor, Graphic cards, UPS, Hard disk Drive and many others added on to our product list.

We are very grateful to Verbatim Corpn. who really give us all the motivation and support which we need to move up to higher level in the IT industry. Today, we are operating out of our own 4 stories industrial cum warehouse building, having sales representatives in most of the states in the country. We have more than 60 dedicated staff to service the market. And is continuing to expand our market beyond the shore of Malaysia. We are a people-oriented company. A strong believer in in-house training. We encourage our staff to further their studies and pursue proper courses for their career advancement. Most of our present managers are from rank & file. We believe every one of our staff to be given an opportunity trying one’s ability and talents. Our managers are all-rounder, product-wise.

Our main target is to work towards an RM50.0M annual sales company in the next few years. We are working continuously towards the day when the employees would be part-owners of the company. We are not too far from this reality!

ACCOUNT RECEIVABLE ASSISTANT

Full-time
Petaling Jaya, Selangor
Accounting / Auditing
1 month ago

It was in 1981, when Steven Low (present M.D.) suggested to Max Yeoh, then the sole proprietor of Min Tek Trading, the idea of forming Vismart Sdn Bhd (Co. No. 077069-U) as a distribution house in Malaysia. At that time, most of the distribution companies were owned by foreigners, only a few adventurous locals would dare to venture into this field. Opportunities were aplenty then. When we first started in early 1982, the main bulk of the business was in audio-visual products. It consisted of overhead, slide 16/35 mm movie & opaque projectors. In addition to these, we were also distributing OHP transparency, projection screen, lamps & related products.

Our business came into fruition in 1984, when we were given the opportunity to promote Texas Instrument ‘Children learning aids’. We were able to appoint many direct selling agents (independent) who went about promoting this range of products throughout the country. Business was brisk and most of the transactions were in CASH. Before the TI learning aids’ outlived its product life cycle, our next big break were being introduced to Verbatim Corporation as their distributor in 1985. We knew diskettes would further enhance our future in the business, thus giving rise to other IT related products such as Colour monitor, Graphic cards, UPS, Hard disk Drive and many others added on to our product list.

We are very grateful to Verbatim Corpn. who really give us all the motivation and support which we need to move up to higher level in the IT industry. Today, we are operating out of our own 4 stories industrial cum warehouse building, having sales representatives in most of the states in the country. We have more than 60 dedicated staff to service the market. And is continuing to expand our market beyond the shore of Malaysia. We are a people-oriented company. A strong believer in in-house training. We encourage our staff to further their studies and pursue proper courses for their career advancement. Most of our present managers are from rank & file. We believe every one of our staff to be given an opportunity trying one’s ability and talents. Our managers are all-rounder, product-wise.

Our main target is to work towards an RM50.0M annual sales company in the next few years. We are working continuously towards the day when the employees would be part-owners of the company. We are not too far from this reality!

Account Admin Assistant

Full-time
Klang, Selangor
Accounting / Auditing
1 month ago

R & A Commercial Vehicles Sdn Bhd, a reputable company in rebuild of commercial vehicles, is committed to rebuid high quality commercial vehicles through continual improvement which consistently fulfill the customers' expectation and achieve highest customers' satisfaction. Our company has been awarded with ISO 9001:2015 Quality Management System certification by SIRIM QAS International Sdn Bhd and accredited as ISO company. Product & Services Our Company is licensed to rebuild all types of commercial vehicles. The cabin and chasis fully rebuild by the Company can be used for the following vehicles:- General cargo truck Dump truck Concrete mixer truck Tanker Garbage truck Refrigerated truck Recovery truck Self-loader truck Roll on roll off Prime mover The other business activities of the Group are to assemble and distribute agriculture multi-purpose truck and new commercial vehicles such as van and mini bus.

Accounts Assistant (Based in Shah Alam)

Full-time
Shah Alam, Selangor
Accounting / Auditing
1 month ago

At Nippon Paint, we believe that colour is personal yet universal, capable of sending messages full of endless variations.

Every shade and hue performs a role - a function that is unique. Similarly, the team at Nippon Paint is made up of distinctive personalities, all unique, all different, simply colourful yet harmonious in their combination of talents, strengths and abilities.

With over 130 years of experience in coatings technology, we continually bring advanced coating solutions to meet the ever increasing demands from our customers. We seek to fulfil every need with our wide range of products.

From Decorative/Architectural coatings, Automotive Refinish, Industrial Use coatings, Protective coatings & Marine coatings, we are the key to protecting and beautifying the world.

Browse Audit assistant jobs by:
Accounting / Auditing

Frequently Asked Questions about Accounting / Auditing

What types of jobs does the accounting field provide?

With a degree in accounting, this job category has a wide range of Accounting job vacancies in Malaysia ranging from jobs in business account, financial account, accountant, management accounting, accountant bookkeeper, accounting manager, accounting assistant and many more.

What types of jobs are in Auditing?

Role of auditor is to help track a company’s financial records and ensure taxes are paid accordingly. Types of job vacancies in Auditing includes auditor, internal audit, audit report, operational audit, it audit, tax manager, tax executive, compliance audit, audit assistant, and more.

What are the responsibilities of Accounts Executive?

The role of accounts executive is to grow their company by managing financial transactions, from fixed payments and variable expenses to bank deposits and budgets. Responsibilities include auditing financial documents and procedures, bank statements, calculating tax payments as well as returns. Prior work experience with bookkeeping and a flair for spotting numerical mistakes would be an advantage.

What are the Accounts Assistant role and responsibilities?

The role of accounts assistant is to support the accounts executive in managing client accounts while assisting in planning and executing projects according to customer needs. Responsibilities include monitoring progress, budgets, submitting reports and conducting research for client’s strategies. Experience in project management and account service would be an advantage.

What does an Accounting Clerk do?

The role of accounting clerk is to perform a variety of accounting bookkeeping and financial duties. Responsibilities include updating financial records, prepare reports and reconciling bank statements. An experienced accounting should be well versed with accounting daily procedures and have a flair for numbers.

What are the roles and responsibilities of an Accountant?

The role of an accountant is to monitor all financial data and prepare accurate statements for the company. Responsibilities include managing tax payments, budgeting and performing internal audits. An accountant will also perform as a consultant for senior managers, calculating cost and revenue analysis.

What are the Finance Manager role and the responsibilities?

The role of finance manager is to analyse daily financial activities and subsequently provide advice as well as guidance to upper management on future financial plans. Finance manager responsibilities include conduct reviews and evaluations for cost-reduction opportunities as well as oversee operations of the finance department.

What are the Finance and Accounting Manager responsibilities?

The role of finance and accounting manager is to supervise, track and evaluate daily activities. Responsibilities include establishing financial status by developing and implementing systems for collecting, analysing, verifying and reporting information. An experienced finance and accounting manager is capable of establishing and enforcing proper accounting methods, policies as well as principles.

What are the Audit Assistant role and responsibilities?

Role of audit assistant is to assist auditors in directing the auditing process while ensuring the financial operations as well as control meet company standards. Responsibilities include monitoring progress, budgets, submitting reports and conducting research for client’s strategies. An audit assistant must be meticulous and analytical with auditing practices.

What are the roles and responsibilities of an Audit Associate?

Role of audit associate is to oversee a compliant and accurate auditing process while ensuring efficiency of internal controls. Responsibilities include performing effective risk and control assessments as well as presenting audit findings while coordinating periodical audits. An audit associate must be meticulous and analytical with auditing practices.

What does an Internal Audit do?

Role of internal audit is to perform the full audit cycle which includes risk management and control management over operations’ effectiveness, financial reliability and compliance with all regulations. Responsibilities include determine internal audit scope and develop annual plans as well as maintaining open communication with management. A competent internal audit will possess a thorough knowledge of accounting procedures and a sound judgement.

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