The transformation of internal auditing

Abstract

Developments in the internal audit profession appear to be heading along two different paths. Role confusion among auditors is common, and strategic planning in the audit function is very difficult as a result. Presents a transformation model which explains the changes and the growth of the internal audit profession over the past five millennia and describes what internal auditing will be like in the twenty‐first century. Using this model, modern internal auditing executives can develop strategies to prepare for the new cycle of change that is on us.

Citation

McNamee, D. and McNamee, T. (1995), "The transformation of internal auditing", Managerial Auditing Journal, Vol. 10 No. 2, pp. 34-37. https://doi.org/10.1108/02686909510079639