Article: Reinventing internal audit

Recent governance-related developments require the profession to revisit some of its long-held paradigms.

Many internal audit departments have not assessed and reported on risks to the organization’s top strategic/ value-creation objectives, or the effectiveness of its overall risk management framework. According to Enhancing Value Through Collaboration, an IIA Pulse of the Profession report, internal auditors surveyed dedicated a mere 8 percent of resources to their company’s strategic objectives in 2014. The profession’s long-established practices have generally been viewed as adequate — even good to excellent — but their relevance to today’s stakeholders has begun to diminish. A shifting governance landscape places the profession’s traditional methods in jeopardy and points to the need for radical change. As stakeholder expectations evolve, internal audit must revisit existing paradigms and rapidly adjust to maintain its relevance.

Read the complete PDF article by Tim J. Leech, verschenen in Internal Auditor

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