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Internal auditors and a value‐added approach: the new business regime

Giselle Bou‐Raad (Department of Accounting and Management, School of Business, La Trobe University, Melbourne, Australia)

Managerial Auditing Journal

ISSN: 0268-6902

Article publication date: 1 June 2000



The role of internal auditors is changing from a traditional audit approach to a more proactive value‐added approach where internal auditors are taking up partnerships with management. The debate of internal auditors needing to expand their repertoire has been around for many decades, though now, the evidence of more internal auditors changing their practices has began to emerge and examples are visible. Internal auditors are seen to be accepting change to keep up with the demands of the market place and are doing so in order to provide a service of value to the organisation that employs them. Southcorp, Qantas and KMPG Consulting are a few providing their internal auditors with opportunities to undertake assurance based services and are finding this new branch of practice to be most valuable in assisting their managers to execute the objectives of the organisation



Bou‐Raad, G. (2000), "Internal auditors and a value‐added approach: the new business regime", Managerial Auditing Journal, Vol. 15 No. 4, pp. 182-187.




Copyright © 2000, MCB UP Limited

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