Risk Management and Internal Auditing: What are the Essential Building Blocks for a Successful Paradigm Change?

Risk Management and Internal Auditing: What are the Essential Building Blocks for a Successful... The internal audit function that ventures into building links with risk management creates immense opportunities for the internal auditor through enabling the alignment of the audit universe and the audit plan with the organization's strategic objectives and operational plans. A successful venture into this new field is heavily dependent on a number of prerequisites which need to be present for such a development to be successful. This paper presents the results of a study carried out by the authors involving 29 organizations spanning Europe, USA, Canada, Australia and New Zealand. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png International Journal of Auditing Wiley

Risk Management and Internal Auditing: What are the Essential Building Blocks for a Successful Paradigm Change?

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Publisher
Wiley
Copyright
Copyright © 1999 Wiley Subscription Services, Inc., A Wiley Company
ISSN
1090-6738
eISSN
1099-1123
DOI
10.1111/1099-1123.00055
Publisher site
See Article on Publisher Site

Abstract

The internal audit function that ventures into building links with risk management creates immense opportunities for the internal auditor through enabling the alignment of the audit universe and the audit plan with the organization's strategic objectives and operational plans. A successful venture into this new field is heavily dependent on a number of prerequisites which need to be present for such a development to be successful. This paper presents the results of a study carried out by the authors involving 29 organizations spanning Europe, USA, Canada, Australia and New Zealand.

Journal

International Journal of AuditingWiley

Published: Jul 1, 1999

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