Trends: Internal Audit Taps New Sources

Abstract

The internal audit function is in transition, evolving from its traditional role of assessing internal controls and safeguarding assets to a significantly broader role, beyond financial controls or even existing “operational” audits. The new focus is on business processes, not on organizational units.

Citation

Anderson, R. (1996), "Trends: Internal Audit Taps New Sources", Journal of Business Strategy, Vol. 17 No. 2, pp. 22-24. https://doi.org/10.1108/eb039766