Level Up: Risk-Based Auditing

If modern internal audit departments want to keep pace with the ever-evolving world of internal audit, it is vital that a consideration of past, present and future risks precedes every action they take. This means that they must adopt an audit methodology that allows them to undertake risk assessment from an enterprise-wide perspective, and to re-evaluate those processes on a continuous basis.

The reality is that a vast number of audit departments simply aren’t equipped to take on such an all-encompassing role, and struggle to implement a stable and reliable system that allows them to properly carry out their responsibilities as the 3rd line of defence. The IIA audit maturity model enables internal audit teams to gauge their position along the audit maturity scale and discover areas in which they need to improve.

The purpose of this white paper is to advise internal audit departments on the steps they can take to elevate their status within the IIA audit maturity model, and ultimately become more risk aware through harnessing the functions of powerful audit management software tools to automate processes and provide unwavering assurance.

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