ABSTRACT

Multiple requests are made for internal audit assistance. For the first, John introduces a waste-reduction framework and coaches the team on it as they prepare a work program to help an operations manager address process weaknesses. Another manager requests assistance due to heavy turnover that has impacted that unit’s performance and their inability to hire, train, and effectively deploy replacement staff. A third manager asks for a review of InSports’s ethics training after a string of unsatisfactory conduct by employees in multiple departments. John explains internal audit’s dual focus on assurance and advisory services to senior management, officially introducing advisory services as a key deliverable for internal audit.