IBM: OpenPages Internal Audit Management: Internal Audit And Its Evolving Role In GRC
Audit evolution
The internal audit profession continues to evolve from its traditional role of record examination and identification of policy violations to a role that is more consultative and proactive and aimed at risk mitigation. As part of this evolutionary process, internal auditors are focusing more of their efforts on the risk assessment process and a top-down approach to audit scoping to ensure the most current risk landscape is reflected.
To facilitate top-down risk management
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