In organizational psychology, “proactivity” refers to behavior that is anticipatory, change-oriented and highly adaptive. Why is this noteworthy? Because such behaviors, and professionals who practice them, are in great demand throughout internal audit functions, according to the results of our 2014 Internal Audit Capabilities and Needs Survey.
Internal audit functions must anticipate and respond to a constant stream of new challenges – many of which deliver uncertain and still unfolding risk implications, from emerging technologies and new auditing standards to rapidly evolving business conditions.
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