Guillaume Litvak (Author) Sébastien Allaire (Author) Challenges and issues, Theory and practice Published on March 12, 2019 Guide (paperback)
Internal audit: the keys to a rapidly changing profession.
The internal audit profession is undergoing rapid change; they are expected to have impact, added value and quite simply help in achieving business objectives. The most important transformation expected is to include, in a traditional approach to risk insurance, a strong advisory dimension of contribution to the business and contribution to the evolution of governance. But how to increase this impact requested by operational staff while preserving its mission of critical and independent review of risks? Internal audit clients are numerous and their expectations multiple; how to reconcile them?
This book is drawn from the practical experience of an auditor in an international group and fed both by theoretical reflection (references to major works) and references to standards and best practices in the profession. It is written in the form of a dialogue between an operational and an audit theorist to provide a better understanding of the challenges of an audit manager and to have concrete keys to succeed in this rapidly changing profession. .
I. The overall concept of value associated with internal audit
II. Putting the concept of value into practice for internal audit
III. Measuring the value of internal audit performance
IV. Internal audit in questions