A GENERAL ASSESSMENT OF THE INTERNAL CONTROL IN MINING COMPANIES

Abstract

The role of the internal auditor is to examine whether persons exercising internal control are able to carry out checks with ambition, with responsibility and be involved in some cases of fraud. To achieve the proper conditions, the side observant and constructive side of control is necessary to ensure the independence and authority or control bodies with responsibilities for control of the operation.

Keywords

• control
• mining
• assessment
• objectives
• audit