The Future Auditor: The Chief Audit Executive’s Endgame

According to The Institute of Internal Auditors (IIA), “internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations.” This definition of internal auditing captures a vision concerning the endgame to which a chief audit executive (CAE) should aspire. The term "future auditor" describes a CAE who takes definitive steps toward making this vision a reality within the organization he or she serves.

It’s up to progressive chief audit executives to take the lead and show the way to reach the profession’s full potential as a discipline. This issue of The Bulletin provides observations regarding our view of the future auditor and their implications for internal audit’s value proposition.