When it comes to adding value throughout an organization, there is no better source than internal auditing. Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations.
The mission of Internal Audit is to enhance and protect organizational value by providing risk-based and objective assurance, advice, and insight.
The inclusive but not an exhaustive list of value that internal auditing brings can be grouped into several categories as mentioned below:
1. The Business
Demonstrate a deep understanding of the organization, its history, its mission, key stakeholders, its strategy, its competition, its corporate culture, its structure, and the business function.
2. Technology
Understand and apply those new technologies that are reshaping how we are work and live. For e.g.: blockchain, digital transformation, drones, financial technology, artificial intelligence etc.
3. Governance
Testing the same risks and controls by multiple assurance providers is efficient and creates fatigue on process owners.
4. Risk Effort
Assess the organization’s ability to foresee and respond to global events and provide advice regarding risks and opportunities.
5. Fieldwork
Develop audit findings using the format: Condition, Criteria, Cause, Effect and Recommendation.
Internal Audit will provide a clear picture to cover all the significant potential risk after assessing all internal and external factors and providing objective opinions, information, support, and education to the top management.
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