Internal audit is an activity, so go swimming!
This Internal Audit 360° article identifies different types of internal audit leaders. How effective they are in the current era of COVID-19 and volatility, uncertainty, and complexity depend on whether they are on the sidelines or surfing the waves of the organization’s problems.
Author Dr. Rainer Lenz describes a mini-typology of internal audit approaches that includes three distinct types.
Read more about the three types of internal auditors here.
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