TITLE

REINVENTING internal audit

AUTHOR(S)
Leech, Tim J.
PUB. DATE
April 2015
SOURCE
Internal Auditor;Apr2015, Vol. 72 Issue 2, p47
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The article discusses the shifting governance landscape and evolving stakeholder expectations that are causing internal auditors to revisit the profession's traditional methods. Topics include developments such as increased board risk responsibility following the 2008 global financial crisis, the creation of the Financial Stability Board (FSB) and its "Principles for an Effective Risk Appetite Framework," and the decline in management satisfaction with traditional internal audit services.
ACCESSION #
108974460

 

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