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| author | Christian Cleberg <hello@cleberg.net> | 2024-07-08 22:06:36 -0500 |
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| committer | Christian Cleberg <hello@cleberg.net> | 2024-07-08 22:06:36 -0500 |
| commit | 08303185267d6107603a2fdd507c7d3ec84e40d4 (patch) | |
| tree | ce09fc13d0374b76a5125bf4deccf9ecf6574924 /content/blog/2020-09-22-internal-audit.md | |
| parent | 19f0a243737d2dedab8b402e2c4519838d9fd6d0 (diff) | |
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fix images for 2018 to 2021 posts
Diffstat (limited to 'content/blog/2020-09-22-internal-audit.md')
| -rw-r--r-- | content/blog/2020-09-22-internal-audit.md | 18 |
1 files changed, 1 insertions, 17 deletions
diff --git a/content/blog/2020-09-22-internal-audit.md b/content/blog/2020-09-22-internal-audit.md index 62e8da0..eab6844 100644 --- a/content/blog/2020-09-22-internal-audit.md +++ b/content/blog/2020-09-22-internal-audit.md @@ -5,9 +5,6 @@ description = "" draft = false +++ - - # Definitions One of the many reasons that Internal Audit needs such thorough explaining to @@ -102,18 +99,11 @@ audit work. # Three Lines of Defense [The IIA](https://theiia.org) released the original Three Lines of Defense model -in 2013, but have released an updated version in 2020. Here is what the Three -Lines of Defense model has historically looked like: - - +in 2013, but have released an updated version in 2020. I won't go into depth about the changes made to the model in this article. Instead, let's take a look at the most current model. - - The updated model forgets the strict idea of areas performing their own functions or line of defense. Instead of talking about management, risk, and internal audit as 1-2-3, the new model creates a more fluid and cooperative @@ -140,9 +130,6 @@ However, certain special projects or abnormal business areas may call for changes to the audit process. The audit process is not set in stone, it's simply a set of best practices so that audits can be performed consistently. - - While different organizations may tweak the process, it will generally follow this flow: @@ -233,9 +220,6 @@ and file issues that could have been fixed at the beginning. # Data Science & Data Analytics - - One major piece of the internal audit function in the modern world is data science. While the process is data science, most auditors will refer to anything in this realm as data analytics. Hot topics such as robotic process automation |