The document discusses the evolving role of the internal auditor. It notes that today's internal auditor is a sought-after professional equipped to partner with management in a changing corporate world characterized by increased risks, regulations, and complexity. The internal auditor provides independent assurance that risks are understood and managed, acts as a consultant, and helps protect the organization through comprehensive audits and recommendations to strengthen governance.

1. TO DAY’S INTERNAL AUDITOR

3. The Past & the Present ! My first impression on internal auditing was totally wrong. I thought its only purpose was to catch management making mistakes, and I looked at it as intrusive. But I’m living proof that internal auditors can affect how they’re perceived. In my first five to eight years at Bon Secours Health System, I began to learn what can happen if you use an internal audit program effectively. My appreciation and awareness of the internal audit profession has only grown over time. Internal Auditors are a valuable part of any complex organisation. THEY ARE ONE OF THE MOST IMPORTANT COMPONENTS OF AN ORGANISATION CRITICAL TO SUCCESS…. Chris Carney, Chief Executive Officer, Bon Secours Health Systems Inc.

9. IA KNOWS HIS MULTIFACETED CUSTOMERS

12. When internal auditing is accepted and acknowledged by an organisation’s leaders as a ‘ management activity’ internal auditor can fulfill their most fundamentel role - helping management and the board achieve their objectives. [ Reporting relationship, Audit Charter - Independence ] Aspiring for a close partnership with Management

20. PASSION FOR PERFECTION THROUGH THIS PERFECTION IA CATALISES AN ENTERPRISE FROM GOOD TO GREAT