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January 2020 » The Next Generation of Internal...
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David Lehmann, CPA, and Michael Thor
Editor’s Note: This is the first installment in a new regular column on the changing nature of internal auditing. The column will emphasize how these changes affect CPAs in all disciplines and the wide variety of businesses they serve. This first installment sets the tone for what is to come by introducing the Next-Generation Internal Auditing Model developed by the authors’ firm, Protiviti. Future installments will take a deeper dive into the topics introduced below to provide the kinds of actionable insights that internal audit organizations themselves are increasingly expected to provide, as well as their impact on accounting and finance teams.
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