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Audit Revision Essay Preview: Audit Revision Report this essay AUDIT REVISIONCHAPTER 19 – INTERNAL AUDITINTERNAL AUDITOR 🡪 independent and consulting activity designed to improve a company’s operations. Helps organisations use systematic and disciplined approaches to improve risk management, control and governance process.NOT LEGAL REQUIREMENT 🡪 only listed companies, public sector e.g. NHS (where companies are funded by.