GAIN (Global Auditing Information Network) constitutes a further useful and valuable tool. GAIN can help you assess the efficiency of your internal audit department and save you and your auditing staff from making costly mistakes.

GAIN may be used as:

• A tool for reassessing your priorities and direction as compared with other auditing departments of similar staff size
• A benchmark for comparing your auditing department with averages for your industry
• An instrument for evaluating auditing issues such as employee training, partnering with management, technology, and department costs
• A window through which you can view auditing practices of successful organizations.