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Article: Journey to the cutting edge: innovative internal audit practice is a road, not a destination.(BACK TO BASICS)
- Article from:
- Internal Auditor
- Article date:
- February 1, 2008
- Author:
CopyrightCOPYRIGHT 2008 Institute of Internal Auditors, Inc. This material is published under license from the publisher through the Gale Group, Farmington Hills, Michigan. All inquiries regarding rights should be directed to the Gale Group. (Hide copyright information)
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INTERNAL AUDITORS JUST STARTING in the profession face a learning curve that includes grasping the principles of auditing and understanding how those principles are embedded in traditional audit processes. Applying this knowledge in practice requires imaginative thinking about the organization's operations, objectives, and vision, as well as its past, present, and future. Part of this process involves a commitment to innovate--to continuously look for better ways to audit and deliver high-quality service.
Internal auditing, by its very nature, provides many opportunities for innovation in the services it provides. The profession's emphasis on analytical and ...