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Diffstat (limited to 'blog/2020-09-22-internal-audit.org')
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diff --git a/blog/2020-09-22-internal-audit.org b/blog/2020-09-22-internal-audit.org index e10f8ea..92cb30d 100644 --- a/blog/2020-09-22-internal-audit.org +++ b/blog/2020-09-22-internal-audit.org @@ -2,7 +2,7 @@ #+title: What is Internal Audit? #+CAPTION: Internal Audit Overview -[[https://img.0x4b1d.org/blog/20200922-what-is-internal-audit/internal-audit-overview.jpg]] +[[https://img.cleberg.net/blog/20200922-what-is-internal-audit/internal-audit-overview.jpg]] * Definitions @@ -103,13 +103,13 @@ released an updated version in 2020. Here is what the Three Lines of Defense model has historically looked like: #+CAPTION: 2013 Three Lines of Defense Model -[[https://img.0x4b1d.org/blog/20200922-what-is-internal-audit/three_lines_model.png]] +[[https://img.cleberg.net/blog/20200922-what-is-internal-audit/three_lines_model.png]] 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. #+CAPTION: 2020 Three Lines of Defense Model -[[https://img.0x4b1d.org/blog/20200922-what-is-internal-audit/updated_three_lines_model.png]] +[[https://img.cleberg.net/blog/20200922-what-is-internal-audit/updated_three_lines_model.png]] The updated model forgets the strict idea of areas performing their own functions or line of defense. Instead of talking about management, risk, and @@ -138,7 +138,7 @@ 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. #+CAPTION: The Internal Audit Process -[[https://img.0x4b1d.org/blog/20200922-what-is-internal-audit/internal-audit-process.jpg]] +[[https://img.cleberg.net/blog/20200922-what-is-internal-audit/internal-audit-process.jpg]] While different organizations may tweak the process, it will generally follow this flow: @@ -231,7 +231,7 @@ and file issues that could have been fixed at the beginning. * Data Science & Data Analytics #+CAPTION: Data Science Skill Set -[[https://img.0x4b1d.org/blog/20200922-what-is-internal-audit/data-science-skillset.png]] +[[https://img.cleberg.net/blog/20200922-what-is-internal-audit/data-science-skillset.png]] 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 |