Internal Auditing is Re-branding Itself Synopsis Internal auditing is now marketing its services as ‘added value’ through the governance processes being required in many organizations, across all sectors and internationally. Six of the elements of a governance process are discussed: each offering opportunities for innovation and cutting edge resources and practices in internal auditing.

This case study is based on an article by the author submitted to a national newspaper in 2003, but not printed.

After Reading the Case Study Consider:

1. Have you re-branded your internal auditing for the 21st century and are you promoting this throughout your organization?

2. How many of your customers know about internal auditing ‘values and principles’ and are making the most of these?

3. Is your internal auditing ‘adding value’ and measuring this in all of the six elements of the governance process identified in the research discussed in the case study?