In a recent Protiviti white paper
, we described what we call the “next-generation internal audit function.” By “next generation,” we mean a function that embraces an agile, holistic approach that focuses on governance, methodology and technology while delivering stronger assurance and more valuable insights to the business in an efficient manner. To build such a function, the future auditor acknowledges the need for change, understands the essential capabilities for effecting change and undertakes a game plan for getting started.
This issue of The Bulletin
discusses the future auditor’s journey to a next-generation function.