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Turning Up the Heat in Internal Audit – Part 2

These principles from the IIA set the expectation that effective internal auditors have a strong understanding of their organization, its business practices and the ever-changing risks and opportunities that it faces. For many professionals, this shift will require them to obtain new skills and adopt different perspectives. This shift may be difficult for some to accept, but it is necessary for all, and I would venture to guess that this is welcome news to boards of directors and senior management.