STRATEGIA UUSIEN STANDARDIEN MUKAAN
Vuoden 2024 sisäisen tarkastuksen ammattistandardit edellyttävät, että tarkastusjohtaja (CAE) kehittää ja toteuttaa sisäisen tarkastuksen strategian.
➡️ Lataa uusi ”Insights to Quality” -ohje, joka antaa vinkkejä uusien standardien noudattamiseen sekä Vision 2035 -polun suunnitteluun: Implementing an Internal Audit Strategic Plan
➡️ Tutustu myös aiheeseen liittyvään blogiin: Uudet ammattistandardit ja tarkastuksen strategia
Implementing an Internal Audit Strategic Plan
In January 2024, the International Internal Audit Standards Board released the new Global Internal Audit Standards™, which replace the International Standards for the Professional Practice of Internal Auditing, issued as part of the 2017 International Professional Practices Framework®.
The new Standards focus on managing the internal audit function’s performance as part of conformance with the standards under Principle 8, Overseen by the Board, and Principle 12, Enhance Quality.
The 2024 Standards also require the CAE to develop and implement a strategy for the internal audit function. As part of the evaluation of the performance aspect of a department during a quality assessment, a strong strategic plan is a key element.
Download the new Insights to Quality document, which has tips on conforming to the new Standards & charting your path to Vision 2035: Implementing an Internal Audit Strategic Plan
Also check out the previous blog on the topic: The New IIA Standards Are Raising the Bar for CAEs on Technology Strategies