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About Global Perspectives and Insights

Developed in response to a high demand for timely thought leadership that is powerful, timely, relevant, topical and responsive to global geopolitical and economic influences, The IIA created Global Perspectives and Insights. This new thought-leadership series, offers insight and direction on key issues, with perspectives that resonate globally. Its content will come from a variety of sources, including: IIA Global, Institutes, Associated Organizations, and advocacy partners, such as IFAC and INTOSAI.

Issue 6 / January 2017: Elevating Internal Audit’s Strategic Impact

For internal audit to be viewed as something more than an internal controls expert, it needs to strategically partner with the business. This requires approaches to work well beyond traditional internal auditing. First and foremost, it requires understanding and viewing the business strategically (not just tactically or operationally). It starts with thinking about the organization like the CEO, and includes a fundamental shift in how internal audit interacts with the executive leadership of the organization. This article explores what it means for internal audit to rise to the level of strategic partner and proposes steps that can be undertaken to get there.

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This report is available in the following languages:

Global Perspectives and Insights: Elevating Internal Audit’s Strategic Impact (Arabic)
Global Perspectives and Insights: Elevating Internal Audit’s Strategic Impact (Chinese Simplified)
Global Perspectives and Insights: Elevating Internal Audit’s Strategic Impact
Global Perspectives and Insights: Elevating Internal Audit’s Strategic Impact (French)
Global Perspectives and Insights: Elevating Internal Audit’s Strategic Impact (Portuguese)
Global Perspectives and Insights: Elevating Internal Audit’s Strategic Impact (Spanish)
Global Perspectives and Insights: Elevating Internal Audit’s Strategic Impact (Turkish)
Turkish​​

Visit the Global Perspectives and Insights Archives

Visit this archives web page to access previous issues of Global Perspectives and Insights available to both members and nonmembers.

Send questions or comments to globalperspectives@theiia.org.