Global Practice Guide: Developing an Internal Audit Strategy
The Institute of Internal Auditors
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This guide helps chief audit executives develop an internal audit strategy in alignment with the Global Internal Audit Standards™. It outlines a flexible, step-by-step process and provides examples and tools for establishing a vision, performing strategic scanning and analyses, setting objectives and initiatives, monitoring progress, and communicating with stakeholders. The guide also explains how to review and revise the strategy to ensure it continues to evolve in response to changing priorities and organizational goals.
The guide is accompanied by a customizable strategic plan template.
Tools to use with this practice guide
- Internal Audit Function’s Strategic Plan
- Case Study: Financial Services
- Case Study: Public Sector
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