ABSTRACT
As business processes become more complex, information more widely dispersed, and the risk environment more complicated, the need for internal auditors to adapt to this new environment becomes imperative. The work of internal auditors has evolved from transaction and regulations-based into a risk-based activity. To be effective in this new and evolving environment, internal auditors must have familiarity, if not expertise, in a wide range of topics. Auditor Essentials organizes an extensive list of topics alphabetically for easy reference. It provides key information in simple, practical, and realistic terms that new and current internal auditors can understand readily and apply immediately. The increasing demands on internal auditors make it imperative for them to have high levels of education and pursue relevant certifications. Internal auditors must embrace change, promote its effective implementation, act with a sense of purpose and urgency, and help the organization do the same.
