It is the time of year when there is a seemingly endless number of white papers and research monographs being published on the internal audit profession. In the past month or so, no fewer than seven new papers have explored the current state of the profession. Much of the thought leadership published annually on the internal audit profession is designed to coincide with The IIA’s General Audit Management (GAM) conference, typically held in March. All of this leads to what I call “internal audit white paper season.”
Media coverage related to the recent white paper epidemic could lead one to believe that the profession is under siege.…