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The Bulletin, Volume 5, Issue 6
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.” Internal auditing “helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.”
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. This issue of The Bulletin provides observations regarding our view of the future auditor and its implications to internal audit’s value proposition.