From 08303185267d6107603a2fdd507c7d3ec84e40d4 Mon Sep 17 00:00:00 2001 From: Christian Cleberg Date: Mon, 8 Jul 2024 22:06:36 -0500 Subject: fix images for 2018 to 2021 posts --- content/blog/2020-09-22-internal-audit.md | 18 +----------------- 1 file changed, 1 insertion(+), 17 deletions(-) (limited to 'content/blog/2020-09-22-internal-audit.md') 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 +++ -![Internal Audit -Overview](https://img.cleberg.net/blog/20200922-what-is-internal-audit/internal-audit-overview.jpg) - # 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: - -![2013 Three Lines of Defense -Model](https://img.cleberg.net/blog/20200922-what-is-internal-audit/three_lines_model.png) +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. -![2020 Three Lines of Defense -Model](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 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. -![The Internal Audit -Process](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: @@ -233,9 +220,6 @@ and file issues that could have been fixed at the beginning. # Data Science & Data Analytics -![Data Science Skill -Set](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 in this realm as data analytics. Hot topics such as robotic process automation -- cgit v1.2.3-70-g09d2