Internal Auditing can be World-Class Synopsis There are three interdependent requirements for an internal auditing to become a world-class player – effective relationships with the board – innovative forward-thinking practices –

meeting the requirements of The IIA International Professional Practices Framework for its management and performance. Each of these requirements requires cutting edge resources and practices. Each is developed into guidance in how they can be used to continuously improve internal auditing services in an organization.

Contributed by Roland de Meulder. past-chairman of The IIA Internal Audit Standards Board, March 2007.

After Reading the Case Study Consider:

1. Is The IIA International Professional Practices Framework (IIA PPF) used and complied with in your own organization as a cutting edge tool?

2. Do you promote the internal auditing requirements and guidance in The IIA PPF as world-class professional practices in internal auditing in your organization?
3. Do you maintain an up to date review of changes to The IIA PPF?
4. How are The IIA PPF changes communicated to internal audit staff and the board in your organization?
5. How do changes to The IIA PPF provoke innovation and creativity in your internal auditing?