The global economy and today's complex and dynamic environment more than ever require accurate information and trusted advisors. This has resulted in significant change in the role of the internal audit function; as its role expands throughout the enterprise. This evolution is taking various forms, ranging from a focus on enhancing shareholder value to ensuring that specialized support is readily available for compliance purposes.
The role of internal auditor is leaning towards that of a management consultant, where the expectation is to provide timely and reliable business intelligence to senior management in order to identify areas of potential risk and uncover previously hidden opportunities.
