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Geopolitical risk is becoming far higher in profile on the risk radar of most businesses and is a board agenda item – and according to our research conducted in support of this report, one which demands a collaborative response from risk and internal audit professionals.
The focus of this paper is to show how integrated thinking and reporting, effective internal control, enterprise risk management (ERM), and independent assurance provided by internal audit functions align to help organizations achieve their objectives and meet stakeholder expectations.
Intended to serve as a practical, step-by-step approach for internal audit leaders, this guide summarizes the standards, staffing, and resources needed to successfully plan and implement or improve an internal audit activity in the public sector.