New Practice Advisory Provides Guidance on Internal Audit Coverage of Risks to Achieving Strategic Objectives

The IIA has released a new Practice Advisory to provide guidance to the internal auditor on evaluating risk exposures relating to an organization’s achievement of its strategic objectives.

Internal audit should have an understanding of the organization’s strategy, how it is executed, the associated risks, and how these risks are being managed. The strategy should be used as a foundational element when developing the risk-based audit plan.

Internal audit should assess whether all the required skills and knowledge exist in the internal audit department to execute applicable assurance or advisory engagements.

This Practice Advisory supports section 2120.A1 under Standard 2120: Risk Management.

IIA members may download this for free.
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