scope:

As a profession, internal audit sits somewhere between having a low profile that is barely mentioned in governance regulations, through to making a key contribution to better corporate transparency by improving how risk is perceived and addressed. A low-key approach has the danger that the value of internal audit may be overlooked, while a higher profile creates greater expectations which must be fully met as auditors reach out towards a new, more challenging role. This book provides concise commentary on strategic issues regarding the way internal audit is established, planned and performed. High-level issues sit alongside practical guidance to ensure the book has an appeal to all levels of internal audit management and staff, as each reader can dip into a range of important topics.