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To celebrate the tenth anniversary of this book, we asked internal audit executives from some of the world’s leading organizations to look back on the evolution of their function during the past decade, in addition to weighing in on what the future may hold for the internal audit profession.
At their core, these engaging accounts of internal audit’s evolution tend to cover a number of major transitions: from the shadows of Sarbanes-Oxley compliance to the frontiers of enterprise risk management (ERM), from tactical practitioners to strategic business partners, from internal controls and financial audits to risk management and governance, and from assurance-only to assurance and advisory.
Today’s leading internal audit functions are moving beyond relevance to the type of strategic leadership that brings about and sustains impactful improvements. The future auditor will conduct even greater levels of collaboration, wield more powerful technology, and assume an even sharper risk focus while taking on a greater leadership role, as well.