Vaikka muutos saattaakin tuntua huolestuttavalta, uudet sisäisen tarkastuksen standardit voivat edistää ymmärrystä sisäisestä tarkastuksesta sekä selventää sen roolia.
Amiri Abdallah (CIA, CFE. CPA, PRINCE2) käsittelee On the Frontlines -blogissa ammattistandardeja otsikolla ”The Standards Offer Solutions to CAEs”:
Are you a new CAE struggling to convince your board and management what it is your internal audit team requires to function well? Or maybe you are an old hand as CAE but still get a headache trying to explain to your board or management exactly what your team can or cannot do.
You could also be one of those auditors who are regularly challenged by your audit clients about why you undertake your audits the way you do.
I am sure that your response to them has always been that you are “following the International Professional Practices Framework, or IPPF.” I can imagine the looks you get, as most of your clients have already mentally switched off by the time you are done describing our mouthful of Standards.
With the new Global Internal Audit Standards coming into force in January of 2025, a lot of our pain points as internal auditors and as CAEs will be solved. Not only because the Global Internal Audit Standards name is very quick for everyone to identify with and understand, but also because the five domains in which the Standards are prescribed are very systematic and easy for everyone to understand.
Lue koko ”On the Frontlines: The Standards Offer Solutions to CAEs” -blogi