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BUILDING AN INTERNAL AUDIT FUNCTION

ABSTRACT As the world emerges from the economic recession, there are various reasons for launching or transforming an internal audit function. Whether companies are initiating IPOs, merging and consolidating entities or bringing services in-house to save costs, audit leaders may be looking for roadmaps for the first 100 days of a birth or rebirth of their audit departments. During this initial critical period, there are several key decisions that need to be made that could shape the effectiveness and future trajectory of the internal audit function for many years to come. This article discusses those milestones (the department’s vision, talent and plan) and provides guidance for determining the best path forward based on the needs and priorities of the organization.