David Currie is an internal audit consultant whose mission is to evaluate and improve risk management, control, and governance processes through assurance services and strong stakeholder partnerships. The internal audit team aims to optimize independence, understand customer objectives, and continually innovate. The team's objectives are to provide assurance that risks are managed, help identify issues, and partner with management to assess risks and controls.

1. David Currie, CPA, CIA, CISA at assurance.consultant@yahoo.com
Internal Audit Services
MISSION
Our mission is to contribute to organizational success by evaluating and improving the effectiveness
of risk management, control, and governance processes.
VISION FOUNDATION
Optimize our independence and objectivity Teamwork – A shared vision, no internal
through strong partnerships with key borders, partnership
stakeholders
Initiative – A bias toward action,
Provide assurance services aimed at significant accountability, diplomacy
risk and emerging risks
Innovation – Constant improvement, a learning
Continually strive to understand the objectives, environment, pilot and learn
emerging issues and core business of the
customers we serve Professionalism – Effective communication,
trust, organizational commitment

2. Audit’s Role & Objectives
Our role within the organization is defined by the areas of service we provide and the scope of work we seek to
address in each audit project. Our objectives define how we are striving to help all business units mitigate risk,
maintain a quality focus, and ultimately create maximum value for our shareholders.
Areas of Service
Risk Assessment
 Identify and evaluate inherent and residual risks for all lines of business
 Cultivate ongoing dialogue with management to continuously monitor risks and identify opportunities to
improve business processes
 Maintain a central risk repository documenting all relevant risks for each business unit
Risk-Base Auditing
 Evaluate the effectiveness of risk management practices in achieving the desired level of residual risk
 Identify significant issues related to areas of highest risk.
 Develop action plans to mitigate risk associated with the identified issues
Corporate Project Assurance & Advisory
 Contribute to the improvement of risk management and control processes by participating as a team
member on corporate projects when requested by management
Scope of Work
To evaluate the adequacy and effectiveness of the organization’s risk management, control, and governance
processes as they relate to the following:
 Reliability and integrity of financial and operational information
 Compliance with policies, plans, procedures, laws, regulations, and contracts
 Safeguarding of assets
 Effectiveness and efficiency of operations
 Accomplishment of established objectives and goals for operations or programs
Objectives
 Provide assurance to management and the audit committee that business process risk is adequately
managed
 Assist management in identifying and addressing significant risk and control issues
 Partner with management in assessing significant risks and controls for major corporate initiatives
 Work in a highly coordinated fashion with other risk management activities
 Provide reports and communications focused at improving risk management and control processes
 Develop audit staff for potential opportunities within business units