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| Author: | Lindow, P. E. Race, J. D. |
| Title: | Beyond Traditional Audit Technologies |
| Journal: | Journal of Accountancy
2002 : JAN, VOL. 194:1, p. 28-33 |
| Index terms: | AUDITING RISK RISK ANALYSIS ANALYTICAL REVIEW ACCOUNTING |
| Language: | eng |
| Abstract: | Internal auditors don't just audit control activities, they also monitor a company's risk profile and play a key role in identifying areas to improve risk management processes. However, if they don't completely understand the risks of the business, internal auditors can perform only traditional checklist tasks. At California Federal Bank (Cal Fed) the authors helped their internal audit team transform itself into a catalyst for change as a key risk adviser. The authors' experience - as department head and audit manager - in taking an enterprise-wide view and adopting a more progressive approach to audits may serve as a model for other internal auditors to use to become a cornerstone of risk management in their own companies. |
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