ABSTRACT
Using Operational Audits to Help Reposition the Internal Audit Function When we examine the changing role of internal audit as it relates to people, processes, and technologies, it becomes apparent that we are entering a new era. This new phase in our history is characterized by change, increased expectations and demands, ever-changing risks, and an overwhelming amount of data and competitive pressures that can collectively or in isolation cripple an organization very rapidly. Internal auditors are tasked with assessing and making appropriate recommendations for improving the governance processes in their organizations, evaluating the effectiveness and contributing to the improvement of risk management processes, and assisting their organizations in maintaining effective controls. To do this, auditors need independence, objectivity, clarity of mind, and effective tools. They must be guided by the goal of promoting continuous improvement throughout the organization and to accomplish this, they must constantly perform gap analyses. They must also energize and encourage their organizations to mobilize through the practice of change management principles.
