In animals which chew their food, the stomach is considered the second phase of digestion, following the. In humans and many other vertebrates, the stomach is located between the oesophagus and the small intestine. It secretes digestive enzymes and gastric acid to aid in food digestion.
Email this article. Reporting directly to the audit committee chair of Allstate Insurance Companyâs board has its pros and cons, says Kathy Swain, head of the insurance giantâs 52-person internal-audit team. âThe pro is that I can maintain this distance from the company,â she says.
The Institute of Internal Auditors (IIA) is the recognized international standard setting body for the internal audit profession and awards the Certified Internal Auditor designation internationally through rigorous written examination.Other designations are available in certain countries.n the United States the professional standards of the Institute of Internal Auditors have been codified in several states' statutes pertaining to the practice of internal auditing in government (New York State, Texas, and Florida being three examples).