erm2012_day1_05-mohamed_samir_erm_gov_manadates_ppt

Page 55

Internal auditors can add Proactive value 

Implementing a risk-based approach to planning and executing the internal audit process.

Ensuring that internal auditing’s resources are directed at those areas most important to the organization.

Challenging the basis of management’s risk assessments and evaluating the adequacy and effectiveness of risk treatment strategies.


Issuu converts static files into: digital portfolios, online yearbooks, online catalogs, digital photo albums and more. Sign up and create your flipbook.