Most internal audit functions define the audit environment with a clause in their internal audit charter. Indeed, the Institute of Internal Auditors (IIA) defines internal audit environment as: “An organization environment where internal audit aligns its activities with business activities and risks.” Further, it adds that, “action plans emanating from audits are facilitated by internal audit, but agreed, owned, and implemented by management.”
In endeavoring this, audit functions in the course of their work often encounter resistance that can create friction with business units and other entities in the organization. Hostility towards internal audit can be as a result of many factors, ranging from prior poor experiences, to lack of understanding of internal audit’s goals, and even fear on the side of the audit clients.
Why do we need this training?