Ensuring Internal Audit Is Doing What Really Matters

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Board Perspectives: Risk Oversight, Issue 68 - How to Enhance the Value of Internal Audit: 10 Ways for the Future Auditor

Internal audit has had a long-standing objective of adding value and improving an organization’s operations through a systematic, disciplined approach to evaluating and improving the effectiveness of risk management, control and governance processes. Unfortunately, many internal audit functions fall short of this objective.

Chief audit executives (CAE) and their functions are striving to become more anticipatory, change oriented and adaptive. This issue of Board Perspectives: Risk Oversight, reflects on how the board of directors can maximize the value it receives from internal audit and considers 10 ways the future auditor can contribute value to the organization.

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