In this chapter we’ll discuss the purpose of internal audit departments and how they can best be leveraged to provide a benefit to the company. We will discuss
• The audit department’s real mission
• The concept of independence and how to avoid misusing it
• How to add value beyond formal audits via consulting and early involvement
• How to enhance effectiveness by building relationships
• The role of the information technology (IT) audit and how to choose the correct focus
• How to build and maintain an effective IT audit team
The philosophies and guidance provided in this chapter form a foundation on which the rest of the book is built. Although this first chapter is written from an ...