From Good to Great-Strategic Planning Can Define an Internal Audit Function-----捡来的.docx

​​​​From Good to Great: Strategic Planning Can Define an Internal Audit Function​​
Richard Chambers August 18, 2014
When pare internal audit functions, you can expect to find quite a few differences. High-performing departments stand apart in their mindset and how they approach their work. They grasp the importance of delivering value, and they are seen by stakeholders as an indispensable resource. They deploy a knowledge-management platform, use automated tools, and train their employees differently. But there's one trait that distinguishes the best internal audit functions from the pack: mitment prehensive strategic planning.
It's not that internal audit departments don't plan out their activities. These days, almost everyone creates a risk-based plan at least annually, and they update it throughout the year based on new information. However, surprisingly few prehensive strategic planning into their schedules.
The best internal audit departments understand that both types of planning are necessary: As I tweeted recently, "A risk-based annual plan will guide internal audit activities throughout the year, while a strategic plan will act as a guide beyond the horizon."
Strategic planning is an excellent way for internal audit to identify, produce, and assess the value it should be delivering to its stakeholders. I believe that, by taking a systematic and disciplined approa