The Risk Intelligent IT internal auditor
The traditional role of IT internal audit has become dated. New risk and requirements of the 21st century require a rethinking of the role and a recasting of the department.
Key questions for audit committees to ask about internal audit
An effective relationship between the audit committee and internal auditors is fundamental to the success of the internal audit function. It has become important for audit committees to assess whether internal auditors are monitoring critical controls and identifying and addressing emerging risks.