Don’t Be (Too) Rigid
«The test of a first-rate intelligence is the ability to hold two opposed ideas in mind at the same time and still retain the ability to function.»
F. Scott Fitzgerald’s description of a superb intellect applies to first-rate internal audit functions that maintain an optimal balance between their assurance and consulting work. On the one hand, CAEs who shared insights on how to maintain this balance are resolute that assurance services and the internal audit function’s unwavering devotion to independence come first. Yet auditing leaders emphasize that flexibility is crucial in adding strategic value to their organizations via client services that extend beyond their traditional assurance work.
Download Practical Insights from Internal Audit Leadeders: Striking an Optimal Balance Between Assurance and Consulting Services