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Audit Committee Brief: May 2011

Looking Toward 2015 and Beyond: Will Your Organization’s Internal Audit Function Be Ready?


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In today’s fast-paced global environment, successful organizations recognize one thing as constant—change. The 21st century presents dynamic growth opportunities for the internal audit profession, including advances in technology and expanded communication capabilities that have greatly accelerated the pace of globalization. New risks and opportunities arise continuously, and internal audit must be prepared to respond, whether the function is in-sourced, co-sourced, or outsourced. In order for organizations to maintain the level of controls and risk mitigation expected by the board, audit committees must continue to assess whether internal audit is proactively identifying risks, monitoring critical controls, and helping address emerging risks.

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