(Pontificia Universidad Católica del Perú. Fondo Editorial, 2017) Yong Chung, Nancy
The article discusses the importance of aligning stakeholder expectations with the resources and capabilities needed for the internal audit function to provide added value. It emphasizes the need for a roadmap that guides internal audit initiatives and activities, integrating strategy, structure, human resources, processes, and technology. Additionally, proactive leadership and collaboration with other organizational functions are highlighted to improve risk management, control, and governance.
