by Brian Christensen
Executive Vice President – Global Internal Audit, Protiviti
In a recent issue of The Bulletin, we discuss Protiviti’s future auditor vision. This is something about which I am particularly passionate, as I think it speaks on many levels to how internal audit executives can make a difference in their organizations.
The future auditor is a CAE who is (a) positioned to be objective with regard to operating units, business processes and shared functions, (b) vested with a direct reporting line to the board of directors, (c) recognized throughout the organization as a positive change agent, and (d) recognized by executive management and the board as a valued sounding board in safeguarding the adequacy and effectiveness of activities that really matter to the organization’s success.
We have long supported The IIA’s definition of internal auditing. The future auditor vision is all about taking concrete steps toward making the future state envisioned in The IIA definition a reality. We believe that executive management and boards of directors’ expectations of the internal audit function continue to rise. Therefore, CAEs must continuously upgrade their capabilities to keep pace with these higher expectations and add value.
I encourage you to read our issue of The Bulletin and learn more about the 12 ways the future auditor can contribute value.
As part of our ongoing efforts to advance the internal audit profession, we will continue to discuss the future auditor vision in our blogs and welcome your input. And later this month, look for Internal Auditing Around the World: Building on Experience to Shape the Future Auditor.