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Aligning Internal Audit Activities and Scope to Organizational Strategy — How the Business Environment and Organizational Strategy Impact Internal Audit

The current business environment is constantly evolving, and companies must change their priorities accordingly. As a consequence, internal auditors need to stay dynamic in order to develop a plan and conduct audits aligned with business changes.

This project focuses on one major organizational factor —strategy. Interviews with CAEs, CEOs, and other members of management committees from diverse industries were conducted to more fully understand how organizational strategy can impact internal audit activities. Internal auditors then responded to a survey submitted by IIA North America to investigate these impacts globally.

A list of practical implications is offered at the end of each section, providing advice for practitioners. Get hands-on guidelines for day-to-day application.