Based on my experience of lean workshops and client assignments, it is quite possible that the title of this chapter may strike some readers as rather strange. The sources of disquiet might be either:
I have sympathy for both of these perspectives. However, the application of lean principles to internal audit begins with a clear expectation that internal audit should deliver value add, with the minimum of waste, to the external customers of each organization they serve. As we will see, this mindset opens up some interesting and important perspectives that are worth exploring.
As a starting point, it is worth noting that current IIA standards do not use the word “customer” explicitly. Instead, various stakeholders are referred to in relation to internal audit:
Others mentioned in the IIA standards include: