An increasing need to continue enhancing and evolving
the role of the Internal Auditor
The Internal Audit Function is strategically positioned within
the governance structure to contribute to stakeholder trust and
deliver value. The notion of value creation by Internal Auditors
has been around for a while but there is an increasing need to
continue enhancing and evolving the role of the Internal Auditor.
The perception of Internal Auditors has been slowly shifting from
problem-finders to also problem-solvers and the role continues to
grow and develop over time. An effective internal audit function is
one which aligns its activities to the organisation's vision in
providing timely and relevant observations and recommendations.
This is different from the concept of looking at specific snippets
of the business at a point in time and reporting thereon. An
Internal Auditor needs to be engaged at the right level within an
organisation and involved in the strategic
