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High performance internal auditing demands broad perspective and capabilities. Today's leading internal audit organizations are no longer limited to hazard avoidance and compliance. They need to demonstrate a command of risk management, business process improvement and knowledge more characteristic of a consultant than of a classic internal auditor. Furthermore, internal auditors are no longer required to focus solely on financial audits. They increasingly need to be able to provide value adding support to management across all areas of operation e.g. IT, marketing, project management etc. To meet these challenges, an increasing number of organisations are looking to strategic partners to support their in-house internal audit capability.
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