In this paper we will provide our views on how an IAF can and should implement the requirements related to two of the new Standards, the requirements to draft a strategy and a performance management methodology. Based on our experiences with audit functions we believe these may have the biggest impact and can serve as a great tool to look ahead and determine what impact you want to make as an IAF. In addition, we will provide an overview of the major changes in the new Standards.
New Global Internal Audit Standards
Insights and guidance to implement the new global internal auditing standards