One of my favorite quotes in motivating internal auditors of the urgency to change when warranted is drawn from the Danish philosopher Soren Kierkegaard, who noted, “All change is preceded by crisis.” While I do not believe the profession faces a full-blown crisis in 2016, there are certainly imperatives to change as there always are for professions that are growing and evolving.
A great resource to gauge what those imperatives are is The IIA’s annual North American Pulse of Internal Auditfrom the Audit Executive Center, which has become an important tool for CAEs who have come to rely on its trending data.…