Historically, internal audits were associated with gaining information about financial systems and the financial records of an organization or a business. However, now audits include non-financial subject areas, such as safety, security, information systems performance, and environmental concerns.
The chief audit executive (CAE) should consider an integrated audit approach as part of the overall methodology used by the internal audit activity. The objective is to achieve a more effective and efficient audit engagement. Current IPPF guidance provides a solid foundation for this approach. This guide will discuss areas that enhance the audit engagement by providing guidance on areas that may differ between a prior traditional and current integrated audit approach. During this webinar we will:
- Introduce the New PG: Integrated Approaches to Internal Auditing.
- Discuss commonly referenced processes for internal audit’s role in planning, executing, and reporting on non-financial subject areas.
- Explore ways to apply the content in the new PG within the audit activity.
- Share personal experience in integrated approaches to internal auditing.
- Discover ways to address board-related inquiries regarding integrated approaches to internal auditing.
This course is an adaptation of a webcast from January 18, 2023.
