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fibo-be-oac-exec:InternalAuditor leaf node

URI

https://spec.edmcouncil.org/fibo/ontology/BE/OwnershipAndControl/Executives/InternalAuditor

Label

internal auditor

Description

employee who is qualified and authorized to review and verify the accuracy of financial records and evaluate internal controls and compliance

Superclasses (3)

Usage

Instances of fibo-be-oac-exec:InternalAuditor can have the following properties:

PROPERTYTYPEDESCRIPTIONRANGE

Implementation

@prefix fibo-be-oac-exec: <https://spec.edmcouncil.org/fibo/ontology/BE/OwnershipAndControl/Executives/> .
@prefix fibo-fnd-org-fm: <https://spec.edmcouncil.org/fibo/ontology/FND/Organizations/FormalOrganizations/> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .

fibo-be-oac-exec:InternalAuditor a owl:Class ;
    rdfs:label "internal auditor" ;
    rdfs:isDefinedBy fibo-be-oac-exec: ;
    rdfs:subClassOf fibo-be-oac-exec:Auditor,
        fibo-fnd-org-fm:Employee ;
    owl:disjointWith fibo-be-oac-exec:ExternalAuditor ;
    skos:definition "employee who is qualified and authorized to review and verify the accuracy of financial records and evaluate internal controls and compliance" .