Internal Audit Isn’t the Brakes, It’s Part of the Navigation System

Internal audit as navigation system

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I have always been on the lookout for clever ways to describe internal audit’s role in an organization. One of my favorites used to be “internal audit is the brakes that allows the organization to drive faster.” The reasoning behind this analogy is that brakes are a critical component in a vehicle. To be sure, they are used to prohibit a vehicle from moving. But more importantly, brakes are crucial to maintaining control of a vehicle. Over the years, I have come to view the “internal audit-as-brakes” analogy to be a bit outdated.

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