Copyright 2003. Harpur Consulting Ltd.

Internal Audit

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Internal Audit – Meeting the challenge

In the post Enron and WorldCom environment both the  expectations and opportunities for internal audit departments are increasing.

Corporate governance issues have gained renewed prominence and current regulation and guidance has again raised the bar in this area.

Internal Audit departments often face challenges from a number of competing priorities which may range from leading the way in terms of embedding risk and control processes or supporting major business change programmes. 

Despite these challenges it has never been more essential that  the core assurance programme covering the main business risks and controls is managed to ensure there is a policy of ‘no surprises’.


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