Adopting a customer service mindset for internal audit starts at the top. Chief audit executives and other internal audit leaders who want to change the perception of internal audit must create a culture of treating auditees as customers that includes changes to internal audit processes, communication of what is expected of rank-and-file internal auditors, and examples of taking a customer service approach through actions.           

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It's safe to say that popular culture hasn't been kind to internal auditors. The few references to the profession in television, movies, and books either confuse them with accountants or portray them as disliked corporate stooges or nerdy paper-pushers.          

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Internal auditors must focus their reviews, prioritize what to audit, and concentrate on what matters most to the business. Since there are often insufficient resources to cover the entire audit plan, internal auditors can no longer conduct sprawling or unclear audits looking under every rock hoping to find something somewhere.          

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The management of risk, whether you call it enterprise risk management, strategic risk management, or something else, is about helping an organization achieve its objectives.          

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It's safe to say that popular culture hasn't been kind to internal auditors. The few references to the profession in television, movies, and books either confuse them with accountants or portray them as disliked corporate stooges or nerdy paper-pushers.          

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A survey by the Big Four audit firm finds that a startling number of audit leaders are concerned about the skills and expertise their teams have to deliver on stakeholder expectations for efficient audits, insightful reports, and effective decision-support in the years ahead.

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If your organisation is developing applications, it's likely that some of the code is borrowed from open source software that can be found freely on the Internet. While such code makes developing applications much easier, its use can come with legal hoops to jump through and security vulnerabilities that, if left unmanaged, could pose significant risks to the organisation.          

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Whether an organization's risk management function is focused on traditional insurable risks or broader enterprise-wide risk management, an audit of the risk management function should be among the first priorities for a chief audit executive.           

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